{"id":706,"date":"2026-05-18T13:36:38","date_gmt":"2026-05-18T13:36:38","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/mise-en-oeuvre\/"},"modified":"2026-06-24T08:50:19","modified_gmt":"2026-06-24T08:50:19","slug":"mise-en-oeuvre","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/fr\/mise-en-oeuvre\/","title":{"rendered":"Mise en oeuvre"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le SRS-CSPCP observe comment les cantons et les communes mettent en \u0153uvre le MCH2. Il s\u2019int\u00e9resse particuli\u00e8rement aux choix que font les collectivit\u00e9s publiques lorsque le MCH2 offre plusieurs possibilit\u00e9s (par exemple en mati\u00e8re d\u2019amortissement ou de seuil d\u2019activation). Il lui appartient \u00e9galement de relever les pratiques qui s\u2019\u00e9cartent des recommandations du MCH2.  <\/p>\n\n<p class=\"wp-block-paragraph\">Le SRS-CSPCP tient \u00e0 jour un inventaire des pratiques observ\u00e9es. Dans cette perspective, il est reconnaissant aux collectivit\u00e9s publiques de lui communiquer les modifications qu\u2019elles introduisent.<br\/><br\/>Le SRS-CSPCP joue un r\u00f4le crucial dans le suivi de l&#8217;application du MCH2 par les cantons et communes, en analysant notamment les choix op\u00e9r\u00e9s lorsque le cadre r\u00e9glementaire offre plusieurs options, comme pour les m\u00e9thodes d&#8217;amortissement ou les seuils d&#8217;activation. Cette surveillance attentive permet d&#8217;identifier les pratiques divergentes par rapport aux recommandations officielles, tout en maintenant un inventaire actualis\u00e9 des diff\u00e9rentes approches adopt\u00e9es sur le terrain. Le SRS-CSPCP encourage d&#8217;ailleurs vivement les collectivit\u00e9s \u00e0 lui transmettre toute modification apport\u00e9e \u00e0 leur mise en \u0153uvre du MCH2, cette collaboration \u00e9tant essentielle pour assurer une vision globale et actualis\u00e9e des pratiques comptables publiques. Ce travail m\u00e9thodique de recensement et d&#8217;analyse contribue ainsi \u00e0 l&#8217;am\u00e9lioration continue de la gestion publique, tout en maintenant la transparence et la coh\u00e9rence dans l&#8217;application des normes comptables.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li class=\"has-theme-palette-1-color has-text-color has-link-color wp-elements-1\"><a href=\"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/SRS-CSPCP-Zusammenstellung-Einfuehrung-HRM2_nach-Kantonen-2024-12.pdf\">Inventaire des pratiques d\u2019application du MCH2, tri\u00e9 par cantons (d\u00e9cembre 2024)<\/a><\/li>\n\n\n\n<li class=\"has-theme-palette-1-color has-text-color has-link-color wp-elements-2\"><a href=\"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/05\/SRS-CSPCP-Zusammenstellung-Einfuehrung-HRM2_nach-Themen-2024-12.pdf\">Inventaire des pratiques d\u2019application du MCH2, tri\u00e9 par th\u00e8mes (d\u00e9cembre 2024)<\/a><\/li>\n\n\n\n<li class=\"has-theme-palette-1-color has-text-color has-link-color wp-elements-3\"><a href=\"https:\/\/neu.srs-cspcp.ch\/wp-content\/uploads\/2026\/06\/A11-2024-12-Modalites-de-mise-en-oeuvre-du-MCH2.pdf\">Pr\u00e9sentation graphique des pratiques d\u2019application du MCH2 (d\u00e9cembre 2024)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Le SRS-CSPCP observe comment les cantons et les communes mettent en \u0153uvre le MCH2. Il s\u2019int\u00e9resse particuli\u00e8rement aux choix que font les collectivit\u00e9s publiques lorsque le MCH2 offre plusieurs possibilit\u00e9s (par exemple en mati\u00e8re d\u2019amortissement ou de seuil d\u2019activation). Il lui appartient \u00e9galement de relever les pratiques qui s\u2019\u00e9cartent des recommandations du MCH2. Le SRS-CSPCP&#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-706","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mise en oeuvre - SRS-CSPCP neu<\/title>\n<meta name=\"description\" content=\"Le SRS-CSPCP observe comment les cantons et les communes mettent en \u0153uvre le MCH2. 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