The issue of the efficiency of public action and the search for performance are now constant in the thinking of public authorities, both in the Third World and in developed and emerging countries. In France, they have made it possible to draw up a new financial constitution. In Africa, this reflection is particularly acute and has been the focus of researchers' work for many years1 , and has led to a new public finance management or "new public management "2 led by the WAEMU3 . UEMOA has also sought to modernise the public finance management systems of its member 4 states by adopting directives that are in line with the new public management system. The WAEMU has also sought to modernise the public financial management systems of its member states by adopting directives that harmonise legislation and practices in various areas of public financial management. Public finance in the world, and more so in French-speaking African countries, has benefited in recent years from very important developments that have changed its nature. The fundamental reason is that there is an exponential mutation of public finance management which everywhere takes the management model of the company.