{"id":374,"date":"2025-11-10T00:00:42","date_gmt":"2025-11-10T00:00:42","guid":{"rendered":"https:\/\/olivierwolf.fr\/?p=374"},"modified":"2025-11-10T08:03:50","modified_gmt":"2025-11-10T08:03:50","slug":"pour-un-ratio-de-developpement-patrimonial","status":"publish","type":"post","link":"https:\/\/olivierwolf.fr\/index.php\/2025\/11\/10\/pour-un-ratio-de-developpement-patrimonial\/","title":{"rendered":"Pour un ratio de d\u00e9veloppement patrimonial"},"content":{"rendered":"\n<p>L\u2019analyse financi\u00e8re des collectivit\u00e9s est trop souvent abord\u00e9e sous le seul prisme de la solvabilit\u00e9 plut\u00f4t qu&rsquo;une approche patrimoniale. Pourtant, en parall\u00e8le de l\u2019offre de service public, l\u2019accumulation de patrimoine collectif et son maintien en bon \u00e9tat d\u2019utilisation sont des finalit\u00e9s majeures de la gestion locale. La r\u00e9cente disponibilit\u00e9s des donn\u00e9es comptables, certes imparfaites, ouvre de nouvelles perspectives pour renforcer la connaissance du haut de bilan. \u00c0 partir de ce constat, il est propos\u00e9, pour valoriser l\u2019investissement d\u00e9centralis\u00e9, de compl\u00e9ter la batterie actuelle des ratios financiers par un indicateur d\u2019actif&nbsp;: la capacit\u00e9 de renouvellement patrimonial (CRP).<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><\/figure>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"http:\/\/olivierwolf.fr\/wp-content\/uploads\/2025\/11\/Pour-un-ratio-de-developpement-patrimonial.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Contenu embarqu\u00e9 Pour un ratio de d\u00e9veloppement patrimonial.\"><\/object><a id=\"wp-block-file--media-bcbe4fb6-82ad-4c54-a67c-55a18c8cd2ce\" href=\"http:\/\/olivierwolf.fr\/wp-content\/uploads\/2025\/11\/Pour-un-ratio-de-developpement-patrimonial.pdf\">Pour un ratio de d\u00e9veloppement patrimonial<\/a><a href=\"http:\/\/olivierwolf.fr\/wp-content\/uploads\/2025\/11\/Pour-un-ratio-de-developpement-patrimonial.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-bcbe4fb6-82ad-4c54-a67c-55a18c8cd2ce\">T\u00e9l\u00e9charger<\/a><\/div>\n\n\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\"><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019analyse financi\u00e8re des collectivit\u00e9s est trop souvent abord\u00e9e sous le seul prisme de la solvabilit\u00e9 plut\u00f4t qu&rsquo;une approche patrimoniale. Pourtant, en parall\u00e8le de l\u2019offre de service public, l\u2019accumulation de patrimoine collectif et son maintien en bon \u00e9tat d\u2019utilisation sont des finalit\u00e9s majeures de la gestion locale. La r\u00e9cente disponibilit\u00e9s des donn\u00e9es comptables, certes imparfaites, ouvre [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[8],"class_list":["post-374","post","type-post","status-publish","format-standard","hentry","category-analyse-financiere","tag-lettre-du-financier-territorial"],"_links":{"self":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts\/374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/comments?post=374"}],"version-history":[{"count":3,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts\/374\/revisions"}],"predecessor-version":[{"id":382,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/posts\/374\/revisions\/382"}],"wp:attachment":[{"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/media?parent=374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/categories?post=374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/olivierwolf.fr\/index.php\/wp-json\/wp\/v2\/tags?post=374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}