{"id":23208,"date":"2024-02-16T12:24:19","date_gmt":"2024-02-16T11:24:19","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/?post_type=audit&#038;p=23208"},"modified":"2024-02-16T15:38:56","modified_gmt":"2024-02-16T14:38:56","slug":"rapports-detailles-sur-la-revision-du-compte-2021-de-la-confederation","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/rapports-detailles-sur-la-revision-du-compte-2021-de-la-confederation\/","title":{"rendered":"Rapports d\u00e9taill\u00e9s sur la r\u00e9vision du compte 2021 de la Conf\u00e9d\u00e9ration"},"content":{"rendered":"\n<p>\u00c0 la fin de l\u2019exercice 2021, le compte de la Conf\u00e9d\u00e9ration affichait un r\u00e9sultat n\u00e9gatif de 9716 millions de francs. Ce montant correspond \u00e0 la diff\u00e9rence entre les revenus op\u00e9rationnels, qui se sont \u00e9lev\u00e9s \u00e0 74 700 millions de francs, et les charges op\u00e9rationnelles, qui ont atteint 85 759 millions de francs. Par ailleurs, le r\u00e9sultat financier n\u00e9gatif de 503 millions de francs doit \u00eatre port\u00e9 en d\u00e9duction. Le r\u00e9sultat positif des participations a am\u00e9lior\u00e9 le r\u00e9sultat annuel de 1846 millions de francs. D\u2019un montant de 70 238 millions de francs, les revenus fiscaux repr\u00e9sentent 94 % des revenus op\u00e9rationnels.<\/p>\n\n\n\n<p>Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a fait deux r\u00e9serves concernant le compte de la Conf\u00e9d\u00e9ration, l\u2019une pour la comptabilisation d\u2019une d\u00e9pense de 3 milliards sur l\u2019exercice 2021, alors qu\u2019elle concerne le compte 2022, ainsi que celle concernant la provision pour le remboursement de l\u2019imp\u00f4t anticip\u00e9 pour un montant de plus de 5 milliards de francs. Ainsi le compte boucle avec un r\u00e9sultat n\u00e9gatif plus important que ce que la loi actuelle sur les finances de la Conf\u00e9d\u00e9ration pr\u00e9voit. Ces deux probl\u00e8mes seront r\u00e9solus avec la mise en \u0153uvre de la nouvelle loi lors de l\u2019exercice 2023.<\/p>\n\n\n\n<p>En outre, le compte de la Conf\u00e9d\u00e9ration ainsi que ceux des Fonds d\u2019infrastructure ferroviaire (21008) et pour les routes nationales et le trafic d\u2019agglom\u00e9ration (21488) composent le compte d\u2019Etat 2021. Pour les deux Fonds le CDF a propos\u00e9 au Parlement d\u2019approuver ces deux comptes sp\u00e9ciaux sans r\u00e9serve.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[44],"audit_type":[221],"class_list":["post-23208","audit","type-audit","status-publish","hentry","audit_category-finanze-pubbliche-e-imposte","audit_type-bundesrechnung"],"acf":{"audit_lang":[{"lang":"d"},{"lang":"f"}],"audit_numbers":[{"audit_number":"21010"},{"audit_number":"21008"},{"audit_number":"21488"}],"audit_office":[1097],"audit_office_text":"","audit_date":"20220524","bgo":false,"keywords":"Comptes Conf\u00e9d\u00e9ration 2021\r\n","audit_office_local":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Rapports d\u00e9taill\u00e9s sur la r\u00e9vision du compte 2021 de la Conf\u00e9d\u00e9ration - Controllo federale delle finanze (CDF)<\/title>\n<meta name=\"description\" content=\"Rapports d\u00e9taill\u00e9s sur la r\u00e9vision du compte 2021 de la Conf\u00e9d\u00e9ration\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/it\/verifica\/rapports-detailles-sur-la-revision-du-compte-2021-de-la-confederation\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rapports d\u00e9taill\u00e9s sur la r\u00e9vision du compte 2021 de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:description\" content=\"Rapports d\u00e9taill\u00e9s sur la r\u00e9vision du compte 2021 de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/it\/verifica\/rapports-detailles-sur-la-revision-du-compte-2021-de-la-confederation\/\" \/>\n<meta property=\"og:site_name\" content=\"Controllo federale delle finanze (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-16T14:38:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/rapports-detailles-sur-la-revision-du-compte-2021-de-la-confederation\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/it\\\/verifica\\\/rapports-detailles-sur-la-revision-du-compte-2021-de-la-confederation\\\/\",\"name\":\"Rapports d\u00e9taill\u00e9s sur la r\u00e9vision du compte 2021 de la Conf\u00e9d\u00e9ration - 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