Vers un compte satellite des institutions sans but lucratif (ISBL) en France (Ire partie)

Année de publication:

2004

Numéro de revue:

293

Auteur(s)

Archambault E., Kaminski P.

Actualités

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Le rôle de l’Etat dans la structuration de l’économie sociale a toujours été l’objet de nombreux débats. Selon que l’on se situe dans la sphère associative, dans la tradition mutualiste ou dans la tradition coopérative, le rapport à l’Etat est certes différent. Mais dans l’ensemble, l’économie sociale se présente généralement comme issue de l’initiative et du droit privés et, simultanément, il est difficile de la comprendre sans la situer relativement à l’Etat. Constatant son importance, André Gueslin remarque à propos de ce lien : « Il s’agit d’une alliance temporaire conçue comme telle à la fois par les pouvoirs publics et par les bénéficiaires » (Gueslin A., L’invention de l’économie sociale, Economica, 1998, p. 411) Cette question est abordée ici à partir de trois problématiques principales.

Towards a satellite account of nonprofit institutions (NPIs) in France (part one)

The ability to assess the economic importance of social economy activities in French national accounts is an important issue for the sector’s organizations. Even if this objective still remains elusive, a significant step forward has been taken. The European Commission has encouraged member countries to apply the Handbook of nonprofit institutions (NPIs), as adopted by the UN in 2002, to the system of national accounts. Enabling international comparisons is just one of the uses of the satellite account of NPIs which, according to the authors, opens the way for a satellite account of the social economy, for which Addes has been working and advocating for more than twenty years. Before focusing on the Handbook, the article explains the main concepts in the social economy field and their different senses in various countries. Currently, only nonprofit institutions serving households (NPISHs) appear in national accounts. How can a switch to a NPI account be made? What is the relationship between a NPI and an association? These are a few of the questions explored in this important contribution, which was presented at the Addes conference on 15December 2003 and is being published here in two parts (the second part will appear in issue no. 294)