{"id":3797,"date":"2024-11-13T03:43:18","date_gmt":"2024-11-13T03:43:18","guid":{"rendered":"https:\/\/afric-eco.com\/?p=3797"},"modified":"2024-11-13T03:49:12","modified_gmt":"2024-11-13T03:49:12","slug":"la-formation-des-comptables-publics-un-pas-en-avant-mais-des-obstacles-persistants","status":"publish","type":"post","link":"https:\/\/afric-eco.com\/?p=3797","title":{"rendered":"Tr\u00e9sor Public : Un s\u00e9minaire face aux d\u00e9fis de la modernisation"},"content":{"rendered":"\n

Du 12 au 14 novembre, la Direction G\u00e9n\u00e9rale du Tr\u00e9sor, de la Coop\u00e9ration Financi\u00e8re et Mon\u00e9taire (DGTCFM) organise un s\u00e9minaire de renforcement des capacit\u00e9s destin\u00e9 \u00e0 ses agents. Cet \u00e9v\u00e9nement, qui se d\u00e9roule \u00e0 la salle Tokoto de la Communaut\u00e9 Urbaine de Douala, est cens\u00e9 outiller les responsables du Tr\u00e9sor public et des institutions financi\u00e8res camerounaises avec des comp\u00e9tences techniques et analytiques de pointe, indispensables pour une gestion efficace des finances publics.<\/strong><\/p>\n\n\n\n

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Le s\u00e9minaire s’inscrit dans un contexte o\u00f9 la fiabilit\u00e9 des comptes publics et la gestion rigoureuse des fonds de l’\u00c9tat sont des enjeux cruciaux pour la cr\u00e9dibilit\u00e9 des institutions financi\u00e8res du Cameroun. L\u2019objectif affich\u00e9 est de renforcer la transparence et l’efficacit\u00e9 de la gestion des finances publics, alors que la corruption, l\u2019inefficience administrative et les pratiques opaques continuent de miner la confiance des citoyens dans les institutions publiques. \u00c0 ce titre, cette formation semble r\u00e9pondre \u00e0 une n\u00e9cessit\u00e9 imp\u00e9rieuse : la modernisation des pratiques comptables et l\u2019optimisation des outils d\u2019analyse financi\u00e8re.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Des Initiatives Louables, mais des R\u00e9alit\u00e9s Contraignantes<\/strong><\/p>\n\n\n\n

Si l\u2019intention derri\u00e8re ce s\u00e9minaire est louable, plusieurs interrogations demeurent concernant son efficacit\u00e9 r\u00e9elle. Il est vrai que le Cameroun a entam\u00e9 un processus de r\u00e9forme comptable ambitieux, notamment avec le passage \u00e0 un syst\u00e8me de comptabilit\u00e9 patrimoniale en 2022. Ce changement vise \u00e0 offrir une lecture plus int\u00e9gr\u00e9e des finances publiques et du patrimoine de l\u2019\u00c9tat. Cependant, l\u2019on peut se demander dans quelle mesure un s\u00e9minaire de quelques jours pourra r\u00e9ellement transformer les pratiques quotidiennes de comptabilit\u00e9 public.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Jean Didier AFANE FONO<\/em><\/strong>, T.P.G, a bien soulign\u00e9 que cette formation vise \u00e0 renforcer les comp\u00e9tences des comptables publics face aux d\u00e9fis d’une gestion financi\u00e8re moderne. Toutefois, au-del\u00e0 de l\u2019aspect th\u00e9orique, l\u2019application des connaissances acquises au sein des administrations publiques reste un enjeu majeur. Il suffit de regarder les r\u00e9sistances internes aux r\u00e9formes ou le manque de ressources et d\u2019outils modernes pour se rendre compte que l\u2019impact de telles initiatives pourrait \u00eatre limit\u00e9 si elles ne sont pas accompagn\u00e9es de r\u00e9formes structurelles profondes.<\/p>\n\n\n\n

En effet, si le s\u00e9minaire met l’accent sur des pratiques telles que la comptabilit\u00e9 analytique, les normes internationales et les audits des comptes publics, il est difficile de croire que de simples formations suffiront \u00e0 renverser une culture administrative parfois ancr\u00e9e dans l\u2019inefficacit\u00e9. La question de l\u2019absence de personnel qualifi\u00e9 et de la r\u00e9sistance au changement dans certaines administrations demeure un frein majeur.<\/p>\n\n\n\n

Une Formation Isol\u00e9e face aux D\u00e9fis Structurels<\/strong><\/p>\n\n\n\n

\u00c0 \u00e9couter les diff\u00e9rents intervenants, on comprend bien que le s\u00e9minaire se veut une r\u00e9ponse aux d\u00e9fis li\u00e9s \u00e0 l\u2019application des nouvelles normes comptables. Cependant, force est de constater que la r\u00e9alit\u00e9 du terrain ne se r\u00e9sume pas \u00e0 l\u2019acquisition de nouvelles comp\u00e9tences techniques. Le manque de moyens mat\u00e9riels, les lacunes dans la mise en \u0153uvre de r\u00e9formes num\u00e9riques et les insuffisances dans la gestion quotidienne des finances publiques ne pourront \u00eatre combl\u00e9s uniquement par des formations ponctuelles.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Un autre point soulev\u00e9 par Jean Didier, le directeur du Tr\u00e9sor, est la n\u00e9cessit\u00e9 d\u2019aligner la comptabilit\u00e9 publique camerounaise avec les normes internationales, dans le cadre des r\u00e8gles de convergence de la Communaut\u00e9 \u00c9conomique et Mon\u00e9taire de l\u2019Afrique Centrale (CEMAC). Ce processus de mise en conformit\u00e9 avec les standards internationaux est certes important, mais il ne saurait remplacer un changement de culture administrative. Les nouvelles pratiques comptables doivent s\u2019accompagner de r\u00e9formes plus profondes au sein des minist\u00e8res et des institutions parapubliques, notamment en mati\u00e8re de gouvernance et de transparence.<\/p>\n\n\n\n

Les Limites de la Coop\u00e9ration Internationale<\/strong><\/p>\n\n\n\n

Une autre dimension de ce s\u00e9minaire est la coop\u00e9ration internationale en mati\u00e8re de gestion des finances publiques. Avec la participation d\u2019experts internationaux, le s\u00e9minaire b\u00e9n\u00e9ficie de l\u2019expertise d\u2019organismes financiers mondiaux. Cette coop\u00e9ration, bien que b\u00e9n\u00e9fique, soul\u00e8ve la question de son efficacit\u00e9 face aux d\u00e9fis locaux. Les solutions propos\u00e9es par les partenaires internationaux, si elles sont pertinentes sur le papier, risquent de se heurter aux r\u00e9alit\u00e9s du terrain : un manque de moyens, des infrastructures obsol\u00e8tes, et un environnement politique qui ne facilite pas l\u2019adoption des r\u00e9formes.<\/p>\n\n\n\n

Les critiques soulignent que la coop\u00e9ration internationale, bien que source d\u2019expertise, pourrait s\u2019av\u00e9rer insuffisante si elle n\u2019est pas v\u00e9ritablement int\u00e9gr\u00e9e dans les pratiques locales. Les reformes propos\u00e9es risquent de rester th\u00e9oriques si elles ne sont pas port\u00e9es par une volont\u00e9 politique forte et une r\u00e9forme institutionnelle profonde.<\/p>\n\n\n\n

Vers une R\u00e9forme Durable ?<\/strong><\/p>\n\n\n\n

Le s\u00e9minaire du Tr\u00e9sor public \u00e0 Douala marque peut-\u00eatre une \u00e9tape importante dans la modernisation de la gestion publique au Cameroun. Toutefois, comme le souligne Patrick Nunyi<\/strong>, inspecteur principal du Tr\u00e9sor, la cl\u00e9 de la r\u00e9ussite r\u00e9side dans l\u2019adh\u00e9sion \u00e0 un ensemble de bonnes pratiques et \u00e0 un code \u00e9thique rigoureux. Une volont\u00e9 de changement au sein des institutions publiques, un respect strict des normes d\u00e9ontologiques et une gestion plus transparente des fonds publics sont essentiels pour garantir la r\u00e9ussite de cette r\u00e9forme.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Le d\u00e9fi majeur r\u00e9side dans la capacit\u00e9 \u00e0 transformer ces enseignements en pratiques concr\u00e8tes au quotidien. Le s\u00e9minaire peut sans doute apporter des outils pr\u00e9cieux, mais l\u2019enjeu demeure : comment les int\u00e9grer dans une culture administrative souvent marqu\u00e9e par la lenteur et la r\u00e9sistance au changement ? Seul un engagement politique solide et une r\u00e9forme institutionnelle bien pens\u00e9e permettront de d\u00e9passer les obstacles structurels et d\u2019assurer une v\u00e9ritable modernisation de la gestion des finances publiques.<\/p>\n\n\n\n

Afric-eco\/Etienne MONTHE<\/p>\n","protected":false},"excerpt":{"rendered":"

Du 12 au 14 novembre, la Direction G\u00e9n\u00e9rale du Tr\u00e9sor, de la Coop\u00e9ration Financi\u00e8re et Mon\u00e9taire (DGTCFM) organise un 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