Les problèmes de la comptabilité nationale dans les pays sous-développés

[eng] SUMMARY In establishing national accounting great difficulties are encounte red by underdevelopped countries though its need is felt when these countries undertake development projects There are serious dangers in relying on partial planning of investments without complete forecasting of the effects which these investments will have upon the equilibrium of aggregate quan tities in those economies whose structure such investments are destined to transform The setting up national budgets will be necessary for the accurate forecasting of changes in aggregate quantities and to control infla tion permanent danger to the carrying out of development projects II The setting up of national budgets meets with particular diffi culties in underdeveloped countries in so far as it is Impossible to consider available ressources as given independently of total expenditure even during relatively short period This interdependence is accounted for by concealed unemployment and the share taken by mixed goods in national product and expenditure mixed goods meaning in this context those goods which fulfil collective consumption need and at the same time increase the productive potential of the country In giving the gross national product flexibility which is relatively greater than it would at first have appeared to possess in relation to planned increases in total expenditure the drawing on the excess labour ressources and the increasing of mixed goods in prefe rence to spending on pure consumption or even on pure investment make it possible to look forward to these countries development With minimum of optimism