{"id":700,"date":"2026-05-12T12:39:00","date_gmt":"2026-05-12T12:39:00","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/groupe-de-travail-plan-comptable\/"},"modified":"2026-06-02T13:07:48","modified_gmt":"2026-06-02T13:07:48","slug":"groupe-de-travail-plan-comptable","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/","title":{"rendered":"Groupe de travail plan comptable"},"content":{"rendered":"\n

Missions et comp\u00e9tences<\/strong><\/p>\n\n

    \n
  1. Le groupe de travail \u00ab Plan comptable \u00bb a pour missiona. de r\u00e9pondre aux questions des collectivit\u00e9s publiques concernant le plan comptable et la structure fonctionnelle,b. de renvoyer aux dispositions correspondantes pour les questions d\u00e9j\u00e0 r\u00e9gl\u00e9es dans le manuel HRM2,c. de viser une harmonisation g\u00e9n\u00e9rale de l’application du HRM2.<\/li>\n\n\n\n
  2. Il ne prend aucune d\u00e9cision individuelle au nom des demandeurs, mais les renvoie \u00e0 leur propre responsabilit\u00e9 quant \u00e0 la mise en \u0153uvre correcte. <\/li>\n\n\n\n
  3. Les demandes adress\u00e9es au groupe de travail sont class\u00e9es par cat\u00e9gories.a. La cat\u00e9gorie A peut concerner des modifications de valeurs ou des changements dans le plan comptable de niveau 1 ou 2, qui doivent \u00eatre approuv\u00e9s par la CDF.b. La cat\u00e9gorie B peut concerner des modifications de num\u00e9ros de compte ou d\u2019informations d\u2019imputation, qui sont propos\u00e9es lors de l\u2019assembl\u00e9e des d\u00e9l\u00e9gu\u00e9s.c. La cat\u00e9gorie C comprend les questions d\u2019interpr\u00e9tation, auxquelles le groupe de travail \u00ab Plan comptable \u00bb r\u00e9pond directement et qui sont publi\u00e9es une fois par an. <\/li>\n<\/ol>\n\n
    Membres du groupe de travail<\/th>Fonction<\/th><\/tr><\/thead>
    Kuhn Stephanie<\/td>Pr\u00e9sidente, Administration f\u00e9d\u00e9rale des finances (statistique financi\u00e8re) <\/td><\/tr>
    Beun Pierre-Emmanuel<\/td>Membre, Administration cantonale des finances GE<\/td><\/tr>
    Favre de Oliveira Sandra<\/td>Membre, Administration communale Meyrin (GE)<\/td><\/tr>
    Jauner Silvia<\/td>Membre, inspectrice des finances du canton de Berne<\/td><\/tr>
    Muheim Anja<\/td>Membre, Administration cantonale des finances SZ<\/td><\/tr>
    Schneider Martin<\/td>Membre, Administration f\u00e9d\u00e9rale des finances (comptabilit\u00e9) <\/td><\/tr>
    Schraner Richard<\/td>Membre, Administration des finances commune de Fislisbach (AG)<\/td><\/tr>
    Wermuth Marc<\/td>Membre, Administration f\u00e9d\u00e9rale des finances (statistique financi\u00e8re) <\/td><\/tr>
    Alimehaj Ilir <\/td>Membre, Direction des finances du canton de Zurich<\/td><\/tr>
    <\/td> <\/td><\/tr>
    S\u00e9ances en 2026<\/strong><\/td>5 f\u00e9vrier 2026<\/td><\/tr>
    <\/td>12 mai 2026<\/td><\/tr>
    <\/td>3 septembre 2026<\/td><\/tr>
    <\/td>26 novembre 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

    Missions et comp\u00e9tences Membres du groupe de travail Fonction Kuhn Stephanie Pr\u00e9sidente, Administration f\u00e9d\u00e9rale des finances (statistique financi\u00e8re) Beun Pierre-Emmanuel Membre, Administration cantonale des finances GE Favre de Oliveira Sandra Membre, Administration communale Meyrin (GE) Jauner Silvia Membre, inspectrice des finances du canton de Berne Muheim Anja Membre, Administration cantonale des finances SZ Schneider Martin…<\/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-700","page","type-page","status-publish","hentry"],"yoast_head":"\nGroupe de travail plan comptable - 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\/groupe-de-travail-plan-comptable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Groupe de travail plan comptable - SRS-CSPCP neu\" \/>\n<meta property=\"og:description\" content=\"Missions et comp\u00e9tences Membres du groupe de travail Fonction Kuhn Stephanie Pr\u00e9sidente, Administration f\u00e9d\u00e9rale des finances (statistique financi\u00e8re) Beun Pierre-Emmanuel Membre, Administration cantonale des finances GE Favre de Oliveira Sandra Membre, Administration communale Meyrin (GE) Jauner Silvia Membre, inspectrice des finances du canton de Berne Muheim Anja Membre, Administration cantonale des finances SZ Schneider Martin...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/\" \/>\n<meta property=\"og:site_name\" content=\"SRS-CSPCP neu\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-02T13:07:48+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/groupe-de-travail-plan-comptable\\\/\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/groupe-de-travail-plan-comptable\\\/\",\"name\":\"Groupe de travail plan comptable - SRS-CSPCP neu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#website\"},\"datePublished\":\"2026-05-12T12:39:00+00:00\",\"dateModified\":\"2026-06-02T13:07:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/groupe-de-travail-plan-comptable\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/groupe-de-travail-plan-comptable\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/groupe-de-travail-plan-comptable\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Start\",\"item\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Groupe de travail plan comptable\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/\",\"name\":\"SRS-CSPCP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#organization\",\"name\":\"SRS-CSPCP\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/cropped-Logo-SRC-CSPCP-L400px.png\",\"contentUrl\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/cropped-Logo-SRC-CSPCP-L400px.png\",\"width\":350,\"height\":81,\"caption\":\"SRS-CSPCP\"},\"image\":{\"@id\":\"https:\\\/\\\/neu.srs-cspcp.ch\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Groupe de travail plan comptable - SRS-CSPCP neu","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/","og_locale":"fr_FR","og_type":"article","og_title":"Groupe de travail plan comptable - SRS-CSPCP neu","og_description":"Missions et comp\u00e9tences Membres du groupe de travail Fonction Kuhn Stephanie Pr\u00e9sidente, Administration f\u00e9d\u00e9rale des finances (statistique financi\u00e8re) Beun Pierre-Emmanuel Membre, Administration cantonale des finances GE Favre de Oliveira Sandra Membre, Administration communale Meyrin (GE) Jauner Silvia Membre, inspectrice des finances du canton de Berne Muheim Anja Membre, Administration cantonale des finances SZ Schneider Martin...","og_url":"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/","og_site_name":"SRS-CSPCP neu","article_modified_time":"2026-06-02T13:07:48+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/","url":"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/","name":"Groupe de travail plan comptable - SRS-CSPCP neu","isPartOf":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#website"},"datePublished":"2026-05-12T12:39:00+00:00","dateModified":"2026-06-02T13:07:48+00:00","breadcrumb":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/groupe-de-travail-plan-comptable\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Start","item":"https:\/\/neu.srs-cspcp.ch\/fr\/"},{"@type":"ListItem","position":2,"name":"Groupe de travail plan comptable"}]},{"@type":"WebSite","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#website","url":"https:\/\/neu.srs-cspcp.ch\/fr\/","name":"SRS-CSPCP","description":"","publisher":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/neu.srs-cspcp.ch\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#organization","name":"SRS-CSPCP","url":"https:\/\/neu.srs-cspcp.ch\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/cropped-Logo-SRC-CSPCP-L400px.png","contentUrl":"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/cropped-Logo-SRC-CSPCP-L400px.png","width":350,"height":81,"caption":"SRS-CSPCP"},"image":{"@id":"https:\/\/neu.srs-cspcp.ch\/fr\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages\/700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/comments?post=700"}],"version-history":[{"count":4,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages\/700\/revisions"}],"predecessor-version":[{"id":704,"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/pages\/700\/revisions\/704"}],"wp:attachment":[{"href":"https:\/\/neu.srs-cspcp.ch\/fr\/wp-json\/wp\/v2\/media?parent=700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}