La transparence des finances publiques : des pratiques internationales mises en avant au Québec et au Canada
Bibliographic record
Abstract
EnglishTransparency is at the heart of public finance issues. This paper discusses ten international practices which address this transparency movement and which have been or could be adopted in the province of Quebec and at the federal level. The object of these practices is to: (I) develop a medium-term financial framework; (2) improve expenditure approval; (3) define fiscal sustainability; (4) develop a debt policy; (5) oversee the management of tax expenditures; (6) lay down rules on balanced budgets; (7) identify the cyclical or structural nature of the budgetary balance; (8) provide for the use of unexpected surplus; (9) know the state of public finance before elections; and (10) establish independent fiscal institutions francaisLa transparence est au coeur des enjeux de finances publiques. L'auteur traite de dix pratiques internationales qui s'inscrivent dans cette mouvance de transparence et qui sont mises de l'avant au Quebec et au federal ou pourraient l'etre. Ces pratiques consistent a elaborer un cadre financier a moyen terme ; a ameliorer l'approbation des depenses ; a circonscrire la soutenabilite budgetaire ; a developper une politique de gestion de la dette ; a entourer la saine utilisation des depenses fiscales ; a definir des regles sur l'equilibre budgetaire ; a cerner la nature cyclique ou structurelle du solde budgetaire ; a prevoir l'utilisation des surplus imprevus ; a connaitre l'etat des finances publiques avant des elections ; et a mettre en place des institutions budgetaires independantes.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.010 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.008 | 0.004 |
| Scholarly communication | 0.009 | 0.002 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.009 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".