{"id":279,"date":"2024-12-08T17:55:12","date_gmt":"2024-12-08T16:55:12","guid":{"rendered":"https:\/\/elanrural.fr\/?page_id=279"},"modified":"2026-03-18T22:29:27","modified_gmt":"2026-03-18T21:29:27","slug":"sommaire-finances-collectivites_rurales","status":"publish","type":"page","link":"https:\/\/elanrural.fr\/index.php\/sommaire-finances-collectivites_rurales\/","title":{"rendered":"Maitriser l&rsquo;analyse financi\u00e8re d&rsquo;une petite et moyenne collectivit\u00e9"},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">\ud83d\udca1 Comprendre et ma\u00eetriser les finances locales avec notre guide et nos outils.<\/h5>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Les finances, c\u2019est le nerf de la guerre. En l&rsquo;absence pilotage des ressources, il est difficile de mener \u00e0 terme les projets. Cette rubrique vous propose une m\u00e9thode simple et efficace pour analyser et piloter les finances d&rsquo;une petite et moyenne collectivit\u00e9. Elle est con\u00e7ue comme un MOOC (formation en ligne).<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"419\" src=\"http:\/\/elanrural.fr\/wp-content\/uploads\/2026\/03\/Analyse_Budget_Communes_rurales.png\" alt=\"\" class=\"wp-image-3566\" srcset=\"https:\/\/elanrural.fr\/wp-content\/uploads\/2026\/03\/Analyse_Budget_Communes_rurales.png 660w, https:\/\/elanrural.fr\/wp-content\/uploads\/2026\/03\/Analyse_Budget_Communes_rurales-300x190.png 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/><\/figure>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h5 class=\"wp-block-heading\">\ud83e\udded Une m\u00e9thode claire, \u00e9tape par \u00e9tape<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Con\u00e7ue pour les petites et moyennes collectivit\u00e9s<\/li>\n\n\n\n<li>Accessible \u00e0 tous, m\u00eame sans \u00eatre expert<\/li>\n\n\n\n<li>Avec des exemples concrets et des explications claires<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h5 class=\"wp-block-heading\">\ud83d\udee0\ufe0f Des outils pratiques pour passer \u00e0 l&rsquo;action<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/elanrural.fr\/index.php\/2025\/03\/16\/outil-simple-et-efficace-danalyse-financiere-des-collectivites\/\">\u00c9lanVision<\/a><\/strong>, l\u2019outil cl\u00e9 pour visualiser, analyser et programmer vos finances<\/li>\n\n\n\n<li>Des fiches pratiques pour r\u00e9aliser votre propre diagnostic<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center has-base-3-color has-accent-background-color has-text-color has-background has-link-color wp-elements-32e4850d47565b239e773a3ffbf28727\">Acc\u00e9dez, \u00e9tape par \u00e9tape, aux diff\u00e9rentes pages du notre module de formation en ligne (MOOC) expliquant notre m\u00e9thode d&rsquo;analyse via en d\u00e9roulant le sommaire ci-dessous :<\/p>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-1&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-1-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-1\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Partie 1 : comprendre les documents budg\u00e9taires et le principe d&rsquo;\u00e9quilibre<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-1\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-1-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list has-contrast-color has-text-color has-link-color wp-elements-2e40a70208a0b786d168f3a6e4bb4133\">\n<li>1 : Le budget et ses documents cadres : <a href=\"https:\/\/elanrural.fr\/index.php\/1-les-regles-et-documents-budgetaires\/\">Acc\u00e9der \u00e0 la page<\/a><\/li>\n\n\n\n<li>2 _Comprendre le classement des d\u00e9penses et des recettes&nbsp;: <a href=\"https:\/\/elanrural.fr\/index.php\/2_comprendre-le-classement-des-depenses-et-des-recettes\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li class=\"has-contrast-color has-text-color has-link-color wp-elements-6e881ed2628416b29f4a13ef43c13c91\">3_Approfondir la connaissance du classement et de la comptabilit\u00e9 : <a href=\"https:\/\/elanrural.fr\/index.php\/3_approfondir-la-connaissance-du-classement-et-la-comptabilite\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li class=\"has-contrast-color has-text-color has-link-color wp-elements-c5fbdb9ebc8f60bd351b2cc8e1e07850\">4_Les principes fondamentaux de l\u2019\u00e9quilibre budg\u00e9taire et de l\u2019autofinancement : <a href=\"https:\/\/elanrural.fr\/index.php\/4_les-principes-fondamentaux-de-lequilibre-budgetaire-et-de-lautofinancement\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-2&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-2-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-2\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Partie 2 : L&rsquo;analyse des finances de la collectivit\u00e9<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-2\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-2-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>5 _L\u2019analyse du fonctionnement de la collectivit\u00e9&nbsp;: <a href=\"https:\/\/elanrural.fr\/index.php\/5-lanalyse-du-fonctionnement-de-la-collectivite\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>6_L\u2019analyse du besoin d\u2019investissement et du recours \u00e0 l\u2019emprunt&nbsp;: <a href=\"https:\/\/elanrural.fr\/index.php\/6_lanalyse-des-investissements-et-de-leur-financement\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>7_Exemple fictif d\u2019analyse r\u00e9trospective : <a href=\"https:\/\/elanrural.fr\/index.php\/7_exemple-danalyse-retrospective\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>8_L\u2019analyse prospective : notre m\u00e9thode&nbsp;: <a href=\"https:\/\/elanrural.fr\/index.php\/8_lanalyse-prospective-notre-methode\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>9_Le programme pluriannuel de fonctionnement et d\u2019investissement : <a href=\"https:\/\/elanrural.fr\/index.php\/9_le-programme-pluriannuel-dinvestissement-et-de-fonctionnement\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>10_Exemple fictif d&rsquo;analyse prospective : <a href=\"https:\/\/elanrural.fr\/index.php\/10_exemple-danalyse-retrospective\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-3&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-3-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-3\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Partie 3 : autres \u00e9l\u00e9ments utiles pour l&rsquo;analyse<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-3\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-3-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>11_Comprendre les indicateurs et ratios essentiels : <a href=\"https:\/\/elanrural.fr\/index.php\/11_comprendre-les-ratios-et-indicateurs\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>12_Les \u00e9critures d\u2019ordre sont-elles totalement inutiles dans l\u2019analyse ? : <a href=\"https:\/\/elanrural.fr\/index.php\/12_les-ecritures-dordre-sont-elles-totalement-inutiles-dans-lanalyse\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>13_La ventilation analytique : une approche compl\u00e9mentaire : <a href=\"https:\/\/elanrural.fr\/index.php\/10-lanalyse-analytique\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>14_Int\u00e9grer la fiscalit\u00e9 locale dans la prospective : <a href=\"https:\/\/elanrural.fr\/index.php\/14_integrer-la-fiscalite-dans-la-prospective\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>15_Vers un nouvel indicateur pour mieux r\u00e9v\u00e9ler la capacit\u00e9 r\u00e9elle des collectivit\u00e9s \u00e0 investir ? : <a href=\"https:\/\/elanrural.fr\/index.php\/15_un-indicateur-plus-pertinent-la-capacite-pluriannuelle-dinvestissement\/\">Acc\u00e9der \u00e0 la page<\/a><\/li>\n<\/ul>\n\n\n\n<p>Mais aussi des conseils compl\u00e9mentaires issus des autres publications <strong>d&rsquo;ElanRural.fr <\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>16_Evolution de la masse salariale : <a href=\"https:\/\/elanrural.fr\/index.php\/2025\/05\/08\/maitrise-de-la-masse-salariale\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>17_La gestion de la tr\u00e9sorerie : <a href=\"https:\/\/elanrural.fr\/index.php\/2025\/05\/08\/gestion-de-la-dette-et-de-la-tresorerie\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>18_Conseils sur le recours \u00e0 l&#8217;emprunt : <a href=\"https:\/\/elanrural.fr\/index.php\/2025\/05\/08\/astuces-pour-le-recours-a-lemprunt\/\">Acc\u00e9der \u00e0 la page <\/a><\/li>\n\n\n\n<li>19_Conseil sur les postes de d\u00e9penses et recettes \u00e0 fl\u00e9cher dans l&rsquo;analyse : <a href=\"https:\/\/elanrural.fr\/index.php\/2025\/07\/31\/quelles-sont-les-postes-de-depense-ou-recette-a-prendre-en-compte-dans-lanalyse-financiere\/\">Acc\u00e9der \u00e0 la page<\/a><\/li>\n\n\n\n<li>20_Les leviers m\u00e9connus de la fiscalit\u00e9 locale pour le d\u00e9veloppement des territoires &#8211; <a href=\"https:\/\/elanrural.fr\/index.php\/2026\/03\/10\/les-leviers-meconnus-de-la-fiscalite-locale-pour-le-developpement-des-territoires\/\">Acc\u00e9der \u00e0 la page<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\">\ud83d\udce5 T\u00e9l\u00e9charger l&rsquo;<a href=\"https:\/\/elanrural.fr\/index.php\/2025\/03\/16\/outil-simple-et-efficace-danalyse-financiere-des-collectivites\/\">outil ElanVision<\/a> : un tableau con\u00e7u pour vous permettre de r\u00e9aliser ais\u00e9ment une prospective et une r\u00e9trospective tout en \u00e9tant guid\u00e9 tout au long de la d\u00e9marche.<\/h5>\n\n\n\n<p>G\u00e9rer les finances d\u2019une collectivit\u00e9 n\u00e9cessite une vision claire et structur\u00e9e des recettes, des d\u00e9penses et des perspectives budg\u00e9taires. Cet outil gratuit a \u00e9t\u00e9 con\u00e7u au format Excel pour aider les gestionnaires et d\u00e9cideurs des petites collectivit\u00e9s \u00e0 avoir une vision r\u00e9trospective des finances et faire des analyses prospectives en fonction des projets et choix envisag\u00e9s.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><a href=\"https:\/\/elanrural.fr\/index.php\/2025\/03\/16\/outil-simple-et-efficace-danalyse-financiere-des-collectivites\/\"><img loading=\"lazy\" decoding=\"async\" width=\"460\" height=\"287\" src=\"http:\/\/elanrural.fr\/wp-content\/uploads\/2025\/03\/ElanVision2.png\" alt=\"\" class=\"wp-image-1291\" style=\"width:287px;height:auto\" srcset=\"https:\/\/elanrural.fr\/wp-content\/uploads\/2025\/03\/ElanVision2.png 460w, https:\/\/elanrural.fr\/wp-content\/uploads\/2025\/03\/ElanVision2-300x187.png 300w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/><\/a><\/figure>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udca1 Comprendre et ma\u00eetriser les finances locales avec notre guide et nos outils. Les finances, c\u2019est le nerf de la guerre. En l&rsquo;absence pilotage des ressources, il est difficile de mener \u00e0 terme les projets. Cette rubrique vous propose une m\u00e9thode simple et efficace pour analyser et piloter les finances d&rsquo;une petite et moyenne collectivit\u00e9. &#8230; <a title=\"Maitriser l&rsquo;analyse financi\u00e8re d&rsquo;une petite et moyenne collectivit\u00e9\" class=\"read-more\" href=\"https:\/\/elanrural.fr\/index.php\/sommaire-finances-collectivites_rurales\/\" aria-label=\"En savoir plus sur Maitriser l&rsquo;analyse financi\u00e8re d&rsquo;une petite et moyenne collectivit\u00e9\">Lire la suite<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-279","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/pages\/279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/comments?post=279"}],"version-history":[{"count":78,"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/pages\/279\/revisions"}],"predecessor-version":[{"id":3806,"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/pages\/279\/revisions\/3806"}],"wp:attachment":[{"href":"https:\/\/elanrural.fr\/index.php\/wp-json\/wp\/v2\/media?parent=279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}