{"id":632,"date":"2026-05-04T12:56:00","date_gmt":"2026-05-04T12:56:00","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/srs-cspcp\/"},"modified":"2026-06-01T11:44:09","modified_gmt":"2026-06-01T11:44:09","slug":"srs-cspcp","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/srs-cspcp\/","title":{"rendered":"SRS-CSPCP"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le Conseil suisse de pr\u00e9sentation des comptes publics (SRS-CSPCP) r\u00e9pond au besoin de promouvoir l\u2019uniformit\u00e9, la transparence et la comparabilit\u00e9 des \u00e9tats financiers des collectivit\u00e9s publiques suisses. Le SRS-CSPCP observe en particulier comment les cantons et les communes appliquent le mod\u00e8le comptable harmonis\u00e9 2 (MCH2) et comment se d\u00e9veloppe la pr\u00e9sentation des comptes de la Conf\u00e9d\u00e9ration. Il \u00e9labore des conseils et des recommandations r\u00e9pondant aux questions pratiques qui se posent aux collectivit\u00e9s dans ce domaine. <\/p>\n\n<p class=\"wp-block-paragraph\">Le SRS-CSPCP fut cr\u00e9\u00e9 en 2008 par la volont\u00e9 de la Conf\u00e9rence des directrices et directeurs cantonaux des finances et du D\u00e9partement f\u00e9d\u00e9ral des finances et du D\u00e9partement f\u00e9d\u00e9ral des finances. Il \u0153uvre cependant en toute ind\u00e9pendance. Il a la forme juridique d&rsquo;une soci\u00e9t\u00e9 simple.   <\/p>\n\n<p class=\"wp-block-paragraph\">Les membres du SRS-CSPCP proviennent de divers horizons afin de garantir la prise en compte d\u2019une grande vari\u00e9t\u00e9 d\u2019opinions. Les trois niveaux institutionnels y sont pr\u00e9sents \u2013 Conf\u00e9d\u00e9ration, cantons et communes\u2013 en tenant compte d\u2019une n\u00e9cessaire repr\u00e9sentation des comp\u00e9tences m\u00e9tier et des r\u00e9gions linguistiques. S\u2019y ajoutent des repr\u00e9sentants des milieux \u00e9conomiques et scientifiques.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil suisse de pr\u00e9sentation des comptes publics (SRS-CSPCP) r\u00e9pond au besoin de promouvoir l\u2019uniformit\u00e9, la transparence et la comparabilit\u00e9 des \u00e9tats financiers des collectivit\u00e9s publiques suisses. Le SRS-CSPCP observe en particulier comment les cantons et les communes appliquent le mod\u00e8le comptable harmonis\u00e9 2 (MCH2) et comment se d\u00e9veloppe la pr\u00e9sentation des comptes de la&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"hide","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-632","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SRS-CSPCP - SRS-CSPCP neu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/neu.srs-cspcp.ch\/fr\/srs-cspcp\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SRS-CSPCP - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Le Conseil suisse de pr\u00e9sentation des comptes publics (SRS-CSPCP) r\u00e9pond au besoin de promouvoir l\u2019uniformit\u00e9, la transparence et la comparabilit\u00e9 des \u00e9tats financiers des collectivit\u00e9s publiques suisses. 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