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Ministère des Finances et des Affaires économiques

Corporate body | 14 juillet 1789 - Identifier: FRAN_NP_007079
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France
Archives nationales

Related names ( 100)

Date of foundation:

14 juillet 1789

Alternative names:

Ministère de l'Économie et des Finances

Ministère de l'Économie

Ministère de l'Économie et des Finances

Ministère de l'Économie, des Finances et du Budget

Ministère de l'Économie, des Finances et de la Privatisation

Ministère de l'Économie, des Finances et du Budget

Ministère de l'Économie et des Finances

Ministère de l'Économie

Ministère de l'Économie et des Finances

Ministère de l'Économie, des Finances et du Plan

Ministère de l'Économie et des Finances

Ministère de l'Économie, des Finances et de l'Industrie

Ministère de l'Économie et de l'Emploi

Ministère de l'Économie, de l'Industrie et de l'Emploi

Ministère de l'Économie, des Finances et de l'Industrie

Ministère de l'Économie, des Finances et du Commerce extérieur

Ministère de l'Économie et des Finances

Ministère des Finances et des Comptes publics

Ministère de l'Économie, du Redressement productif et du Numérique

Ministère de l'Économie, de l'Industrie et du Numérique

Ministère de l'Économie et des Finances

Ministère de l'Économie

Ministère de l'Économie et des Finances

Ministère de l'Action et des Comptes publics

France. Ministère de l'Économie et des Finances (1789-....)

LEGAL STATUS

Legal status:

ministère

FUNCTION

Function:

comptabilité

Function:

contrôle financier

Function:

dette publique

Function:

dépense publique

Function:

exécution budgétaire

Function:

Function:

fiscalité

Function:

intervention économique

Function:

liquidation

Function:

Function:

Function:

préparation budgétaire

Function:

statistique

Function:

économie

MANDATE

Citation:

11 juillet 1789 : décret de l'Assemblée nationale constituante établissant en son sein un comité des Finances.

Citation:

24 novembre 1791 : décret de l'Assemblée nationale législative relatif à l'organisation des comités de Finances.

Citation:

5 décembre 1791 : décret de l'Assemblée nationale législative portant organisation des comités de Finances et des Domaines.

Citation:

2 octobre 1792 : décret de la Convention nationale sur la formation des comités, qui établit, entre autres, un comité des Finances.

Citation:

12 germinal an II (1er avril 1794) : décret de la Convention nationale qui supprime le Conseil exécutif provisoire et remplace les ministères par 12 commissions exécutives.

STRUCTURE

Note:

De 1789 à nos jours, un peu plus de deux cents ministres se sont succédés à la tête de l'administration des finances (Cf. liste chronologique dans l'ouvrage "Les ministres des Finances de 1870 à nos jours" (pp. 270-273), à compléter pour les périodes manquantes par la notice Wikipédia "Liste des ministres français de l'Économie et des Finances").

Sous la Ve République, en raison des lourdes charges que les attributions dévolues au ministre des Finances représentent pour un seul titulaire, des secrétaires d'État ou des ministres délégués lui sont fréquemment associés, en particulier pour le budget, l'industrie, le commerce extérieur, le commerce, les petites et moyennes entreprises et l'artisanat.

Le ministre et ses secrétaires d’État disposent chacun d'un cabinet, composés de conseillers, et ont autorité sur différentes directions d’administration centrale, parfois en lien avec d'autres ministres.

Actuellement, les principales directions ministérielles de ce ministère sont la direction du Budget, la direction générale des Finances publiques (DGFiP), la direction générale du Trésor, l’Institut national de la statistique et des études économiques (INSEE), la direction générale des douanes (DGDDI) ou encore l’inspection générale des finances.

HISTORICAL NOTE

Historical note:

La fonction de ministre des finances remonte à l'Ancien Régime, sous le nom de surintendant des finances, puis de contrôleur général des finances de 1661 jusqu'à la Révolution, avant de prendre le titre de ministre des finances, auquel seront souvent associées des fonctions connexes à partir du XXe siècle.

Neuf ministres se succèdent aux Finances entre le 14 juillet 1789 et le 10 août 1792. L’instabilité ministérielle, qui touche tous les départements, est encore accrue par le caractère stratégique des Finances. Le ministère Clavière (10 août 1792-13 juin 1793) inaugure une période moins agitée au cours de laquelle les ministères sont constitués en Conseil exécutif provisoire et chargés « de toutes les fonctions de la puissance exécutive » (décret du 10 août 1792, art. 1er).

En parallèle, l’Assemblée nationale se dote de comités formés de députés et chargés de préparer le travail législatif dans leur domaine de compétence ; rapidement, ces comités formés au sein du pouvoir législatif empiètent largement sur les attributions de l’Exécutif. L’Assemblée constituante établit, dès le 11 juillet 1789, un comité des Finances. Douze comités financiers spécialisés lui seront adjoint au cours de cette législature. L’Assemblée législative et la Convention nationale en conservent un nombre similaire – tout en modifiant l’intitulé et les attributions de certains d’entre eux – jusqu’au décret du 7 fructidor an II (24 août 1794) portant réorganisation de l’ensemble des comités. A cette date, seul le comité des Finances est conservé ; il se trouve dès lors chargé de l’ensemble des fonctions et attributions préalablement réparties entre plusieurs comités.

Le 12 germinal an II (1er avril 1794), la Convention nationale décrète la suppression du Conseil exécutif provisoire et le remplacement des ministères par 12 commissions exécutives. Une commission des Finances est ainsi instituée et chargée par ce même décret « de ce qui concerne l'administration des domaines et revenus nationaux, les contributions directes, les bois et forêts, les aliénations des domaines, les assignats et monnaies ». Bien que le comité des Finances soit l’interlocuteur principal de la commission éponyme, cette dernière doit rendre compte de ses travaux au comité de Salut public.

Les ministères sont rétablis par la Constitution de l’an III (art. 148 à 152). Faipoult, ex-chef de bureau au comité de Salut public, est nommé ministre des Finances par un arrêté du Directoire exécutif du 17 brumaire an IV.

La période du Consulat et de l’Empire est d’une grande stabilité : Gaudin occupe la place de ministre des Finances sans interruption. Il est chargé de préparer et d’exécuter la loi de finances annuelle et les décrets qui en résultent, de nommer les receveurs et d’établir le cadastre. Il compte également dans ses attributions la surveillance de la Caisse d’amortissement, les douanes, les postes, la loterie, les monnaies, les forêts, l’enregistrement et les banques. Enfin, il gère les salines, les droits réunis, les octrois et la régie des sels et tabacs. Le ministère se compose d’un secrétariat général et de 4 divisions : contributions directes ; contributions et produits indirects ; domaines nationaux, eaux forêts et usines ; maison du ministre.

Le portefeuille des Finances est distinct de celui du Trésor public (puis Trésor impérial à partir de 1804), ce dernier étant successivement confié à Barbé-Marbois (1801-1806), puis à Mollien (1806-1814 et Cent-Jours). Ces ministres sont chargés d’assurer les recettes et de régler les dépenses publiques, de distribuer les fonds destinés aux ministres et d’autoriser le paiement de leurs ordonnances, de tenir le grand-livre de la Dette publique et le registre des pensions, et de surveiller la comptabilité des receveurs et des payeurs. L’archi-trésorier (Lebrun), l’un des grands dignitaires de l’empire, assiste au travail annuel des deux ministres des Finances et du Trésor, il vise les comptes des recettes et des dépenses annuelles, arrête tous les ans le grand-livre de la Dette publique et signe les brevets de pensions civiles.

Après l’accalmie du Consulat et de l’Empire, l’instabilité ministérielle reprend sous la Seconde Restauration. La Charte constitutionnelle de 1814 restitue aux ministres le titre de secrétaire d’État. Sous Louis XVIII, les attributions du ministre des Finances regroupent celles des ministres des Finances et du Trésor public du Consulat et de l’Empire, auxquelles il faut ajouter, en application de la Charte de 1814, la restitution des biens non vendus séquestrés pour cause d’émigration. Outre le secrétariat général, les bureaux du ministère sont organisés en 7 départements : contributions indirectes et situations générales de finances ; contributions directes ; comptabilité générale de finances ; mouvement général des fonds ; payeurs généraux ; dette inscrite ; contentieux.

Sous Charles X, le ministre des Finances dispose d’un cabinet particulier et dirige directement quatre bureaux (régie et administrations financières ; budget de l’État et liquidation des pensions ; indemnisation d’anciens propriétaires de biens confisqués ; inspection générale des finances) ainsi que l’inspection générale des Finances. Le ministre compte en outre 4 directions : enregistrement et correspondance ; dette inscrite ; comptabilité générale des Finances ; mouvement général des fonds (Trésor).

Sous la monarchie de Juillet, le département des Finances atteint des dimensions et une complexité structurelle inédites. Outre l’administration centrale, le ministre secrétaire d’État des Finances dispose de 8 « administrations » (des Revenus publics ; de l’Enregistrement et des domaines ; des Douanes ; des Contributions indirectes ; des Tabacs ; des Postes ; des Forêts ; de la Loterie), d’un service des Contributions directes et d’une commission des Monnaies. Chacune des 8 administrations est placée sous la responsabilité d’un directeur et dotée d’un secrétariat ou bureau particulier, et organisée en divisions, sections et bureaux, à l’instar des services de l’administration centrale.

Le caractère démesuré de l’administration centrale du ministère s’explique par la nécessité de doubler, au niveau central, les champs de compétence des administrations spécifiques établies en parallèle pour surveiller et encadrer l’action des autorités locales et des services de statuts divers établis dans les départements en vue d’assurer les recettes (impositions, taxes, droits, etc.). Les inspecteurs des finances sont placés sous la tutelle de l’administration centrale du ministère, de même que les services du Trésor royal.

Jusqu'au début du XXe siècle, le rôle traditionnel du ministère des Finances reste l'assiette et la perception de l'impôt, ainsi que la réglementation des dépenses publiques. Au fur et à mesure que l'État intervient davantage dans la vie économique du pays, le développement des dépenses publiques, l'extension de la dette perpétuelle et amortissable, l'ampleur prise depuis la guerre de 1914 par la dette viagère ont singulièrement accru l'importance et la complexité de la tâche, encore alourdie depuis la deuxième guerre mondiale par la liquidation des dépenses de guerre et la réparation des dommages causés par les hostilités.

L'appellation de ministre des Finances est exclusive jusqu'en 1925, date à laquelle un ministre du budget apparaît pour la première fois, pour une durée d'à peine un mois. À partir de la crise de 1929, ce portefeuille s'individualise de plus en plus souvent et longtemps : 1930-1934, 1938, 1950-1953, 1978-1997 et depuis 2002. C'est à partir de 1940 que l'économie (d'abord nationale) ou les affaires économiques viennent s'accoler aux finances bien que leurs administrations demeurent distinctes. À l'opposé du budget où l'on pourrait parler de filialisation, il s'agit ici de résistible prise de contrôle d'une adminstration issue du ministère du Commerce et de l'Industrie, et qui, notamment en 1936 puis en 1946-1947, s'est posée en concurrente déclarée. "Ministère de l'Économie nationale et des finances", "ministère des Finances et des affaires économiques", "ministère des Affaires économiques et financières" : la terminologie se révèle particulièrement mouvante sous la IVe République. Elle se stabilise en 1966, pour une durée de trente ans, avec le titre de ministère de l'Économie et des finances.

La fusion des ministères de l'Économie et des Finances et de l'Industrie en 1997 est l'aboutissement de la part croissante prise depuis 1945 par le ministère des Finances dans la politique industrielle : nationalisation de 1945-1946 dans les secteurs du gaz, de l'électricité et des charbonnages, gros investissements de modernisation de 1954 à 1973, aides à la restructuration idustrielle depuis 1974, nationalisations en 1982 et privatisations en 1986. Depuis cette fusion, le ministère des Finances a absorbé le tourisme (fin 2009) et se voit rattacher ponctuellement d'autres fonctions, comme l'Emploi entre 2007 et 2010.

À partir de 2007, le ministère de l'Économie et des Finances alterne entre séparation, avec deux ministres de plein exercice, et unification. Depuis 2017, les attributions du ministère sont réparties entre le ministre des Finances et des Comptes publics et le ministre de l'Économie et des Finances.


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This object is in the public domain, but has been digitised as the outcome of a public-private partnership, where the terms of the contractual agreement limit commercial use for a certain period of time. You can copy, redistribute, remix, tweak, and build upon the object for non-commercial use only.

This object has been identified as an Orphan Work in the country of first publication and in line with the requirements of the national law implementing Directive 2012/28/EU of the European Parliament and of the Council of 25 October 2012 on certain permitted uses of orphan works.

You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy or moral rights.

This object is in the public domain, but is subject to known legal restrictions other than copyright which prevent its free re-use. Please contact the providing institution for more information.

This object is currently in copyright. Please contact the providing institution for more information and in order to acquire additional permissions for re-use.

The copyright status of this object has not been evaluated yet. Please contact the providing institution for more information.

You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy, or moral rights.

This object is currently in copyright and the rights holder(s) have allowed re-use for educational purposes only. You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy or moral rights.

Please contact the providing institution for more information and in order to acquire additional permissions for any other uses.

This object is made available under the terms of the Creative Commons - Attribution, ShareAlike (BY-SA) licence. You can copy, redistribute, remix, tweak and build upon the licensed object, even for commercial purposes, as long as you attribute the rights holder as described in the licence, and you license your adaptations of the object under the same terms.

This object is made available under the terms of the Creative Commons - Attribution, ShareAlike (BY-SA) licence. You can copy, redistribute, remix, tweak and build upon the licensed object, even for commercial purposes, as long as you attribute the rights holder as described in the licence, and you license your adaptations of the object under the same terms.

This object is made available under the terms of the Creative Commons - Attribution, No Derivates (BY-ND) licence. You can copy and redistribute the object, even commercially, as long as no alteration is made to the object and you attribute the rights holder as described in the licence.

If you remix, transform or build upon the object, you may not distribute the modified material.

This object is made available under the terms of the Creative Commons - Attribution, Non-Commercial (BY-NC) licence. You can copy, redistribute, remix, tweak, and build upon the licensed object for non-commercial use only and as long as you attribute the rights holder as described in the licence.

This object is made available under the terms of the Creative Commons - Attribution, Non-Commercial, ShareAlike (BY-NC-SA) licence. You can copy, redistribute, remix, tweak, and build upon the licensed object for non-commercial use only, as long as you attribute the rights holder as described in the licence, and as long as you license your adaptations of the object under the same terms.

This object is made available under the terms of the Creative Commons - Attribution, Non-Commercial, No Derivates (BY-NC-ND) licence. You can copy and redistribute the object for non-commercial use only, as long as no alteration is made to the object and as long as you attribute the rights holder as described in the licence.

If you remix, transform or build upon the object, you may not distribute the modified material.

This object is in the public domain, but has been digitised as the outcome of a public-private partnership, where the terms of the contractual agreement limit commercial use for a certain period of time. You can copy, redistribute, remix, tweak, and build upon the object for non-commercial use only.

This object has been identified as an Orphan Work in the country of first publication and in line with the requirements of the national law implementing Directive 2012/28/EU of the European Parliament and of the Council of 25 October 2012 on certain permitted uses of orphan works.

You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy or moral rights.

This object is in the public domain, but is subject to known legal restrictions other than copyright which prevent its free re-use. Please contact the providing institution for more information.

This object is currently in copyright. Please contact the providing institution for more information and in order to acquire additional permissions for re-use.

The copyright status of this object has not been evaluated yet. Please contact the providing institution for more information.

You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy, or moral rights.

This object is currently in copyright and the rights holder(s) have allowed re-use for educational purposes only. You are free to use this object in any way that is permitted by the copyright and related rights legislation that applies to your use. Please note that you are responsible for your own use, including the need to obtain other permissions e.g. with regard to publicity, privacy or moral rights.

Please contact the providing institution for more information and in order to acquire additional permissions for any other uses.

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