{"id":3963,"date":"2013-10-31T02:15:03","date_gmt":"2013-10-31T00:15:03","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=3963"},"modified":"2014-10-26T16:13:04","modified_gmt":"2014-10-26T14:13:04","slug":"le-nouveau-plan-comptable-general-et-la-revolution-informatique","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=3963","title":{"rendered":"Le \u00ab nouveau \u00bb Plan Comptable G\u00e9n\u00e9ral et la r\u00e9volution informatique"},"content":{"rendered":"<p style=\"text-align: justify;\">Le nouveau plan comptable g\u00e9n\u00e9ral, le PCG 82, est entr\u00e9 en vigueur le 1er janvier 1984, il y a pr\u00e8s de trente ans. Le Plan Comptable G\u00e9n\u00e9ral 1982 a \u00e9t\u00e9 initi\u00e9 afin d\u2019int\u00e9grer dans le droit fran\u00e7ais la 4\u00e8me directive europ\u00e9enne sur l\u2019harmonisation comptable. Il int\u00e8gre les \u00e9volutions comptables introduites depuis le pr\u00e9c\u00e9dent plan comptable, le <a title=\"Le plan comptable de 1957\" href=\"http:\/\/www.economie.gouv.fr\/caef\/plan-comptable-jusquen-1982#Le%20plan%20comptable%20de%201957\" target=\"_blank\">plan comptable 1957<\/a>\u00a0: affacturage, cr\u00e9dit-bail\u2026<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/PCG-82-remplace-PCG-57.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3964\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/PCG-82-remplace-PCG-57.jpg\" alt=\"Le PCG 82 remplace le PCG 57\" width=\"477\" height=\"480\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/PCG-82-remplace-PCG-57.jpg 477w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/PCG-82-remplace-PCG-57-150x150.jpg 150w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/PCG-82-remplace-PCG-57-298x300.jpg 298w\" sizes=\"auto, (max-width: 477px) 100vw, 477px\" \/><\/a>L&#8217;instauration du PCG 82 a ouvert une nouvelle voie aux \u00e9diteurs informatiques qui ont trouv\u00e9 l\u00e0 une nouvelle impulsion. En effet, au d\u00e9but des ann\u00e9es 80, l\u2019<a title=\"La micro-informatique des ann\u00e9es 80\" href=\"http:\/\/www.auditsi.eu\/?page_id=2119\">informatisation<\/a> des entreprises n\u2019en \u00e9tait qu\u2019\u00e0 ses balbutiements : seules <a title=\"Les nouvelles technologies : mutation sociale et source d\u2019inqui\u00e9tude\" href=\"http:\/\/www.auditsi.eu\/?page_id=3166\">17 % des PME \u00e9taient informatis\u00e9es \u00e0 fin 1981<\/a>. La grosse informatique dominait le march\u00e9. Inadapt\u00e9e aux PME, elle \u00e9tait trop co\u00fbteuse et n\u00e9cessitait des moyens humains importants. Les <a title=\"Les logiciels de gestion\" href=\"http:\/\/www.auditsi.eu\/?page_id=2881\">logiciels de gestion<\/a> \u00e9taient peu nombreux, les comp\u00e9tences rares.<\/p>\n<p style=\"text-align: justify;\">L&#8217;arriv\u00e9e de la micro-informatique a chang\u00e9 la donne. <a title=\"Apple a croqu\u00e9 la pomme !\" href=\"http:\/\/www.auditsi.eu\/?page_id=3629\">Apple<\/a> et IBM ont mis l&#8217;outil informatique \u00e0 la port\u00e9e des PME. La <a title=\"Les nouvelles technologies : mutation sociale et source d\u2019inqui\u00e9tude\" href=\"http:\/\/www.auditsi.eu\/?page_id=3166\">mutation<\/a> a \u00e9t\u00e9 lente mais r\u00e9ussie. Les b\u00e9n\u00e9fices de l&#8217;adoption des nouvelles technologies ont \u00e9t\u00e9 partag\u00e9s tant par les <a title=\"L'expert-comptable, un mutant\" href=\"http:\/\/www.auditsi.eu\/?page_id=3952\">experts-comptables<\/a> que par leurs clients.<\/p>\n<p style=\"text-align: justify;\">La r\u00e9flexion sur le choix des logiciels de gestion rev\u00eat une importance primordiale dans la conduite du projet d&#8217;entreprise. L&#8217;administration fiscale \u00e9met ses premi\u00e8res exigences en mati\u00e8re de <a title=\"Articles sur le contr\u00f4le des comptabilit\u00e9s informatis\u00e9es\" href=\"http:\/\/www.auditsi.eu\/?tag=controle-des-comptabilites-informatisees\">comptabilit\u00e9 informatis\u00e9e<\/a> par le biais de la Loi de finances 1981.<\/p>\n<div id=\"attachment_3967\" style=\"width: 494px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Crit\u00e8res-choix-progiciel-comptable.jpg\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-3967\" class=\"size-full wp-image-3967\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2013\/10\/Crit\u00e8res-choix-progiciel-comptable.jpg\" alt=\"Crit\u00e8res de choix d'un progiciel comptable\" width=\"484\" height=\"1017\" \/><\/a><p id=\"caption-attachment-3967\" class=\"wp-caption-text\">Crit\u00e8res de choix d&#8217;un progiciel comptable<\/p><\/div>\n<p>S\u00e9lection d\u2019articles sur le sujet :<\/p>\n<ul>\n<li>Nouveau plan comptable et informatique : la r\u00e9volution silencieuse, Science &amp; Vie Micro n\u00b0 2 (janvier 1984), p. 88<\/li>\n<\/ul>\n<p><em>Les documents cit\u00e9s sont issus de ma <a title=\"Ma documentation\" href=\"http:\/\/www.auditsi.eu\/?page_id=3930\">documentation personnelle<\/a>.<\/em><\/p>\n<p>Approfondir le sujet :<br \/>\n<a title=\"Articles sur l'histoire de l'informatique\" href=\"http:\/\/www.auditsi.eu\/?cat=1118\"> Histoire de l\u2019informatique<\/a> \/ <a title=\"L'informatique des ann\u00e9es 80\" href=\"http:\/\/www.auditsi.eu\/?page_id=2119\">L\u2019informatique des ann\u00e9es 80<\/a> \/ <a title=\"Ma collection\" href=\"http:\/\/www.auditsi.eu\/?page_id=1983\">Ma collection<\/a> \/ <a title=\"Ma documentation\" href=\"http:\/\/www.auditsi.eu\/?page_id=3930\">Ma documentation<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Le%20%C2%AB%20nouveau%20%C2%BB%20Plan%20Comptable%20G%C3%A9n%C3%A9ral%20et%20la%20r%C3%A9volution%20informatique\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le nouveau plan comptable g\u00e9n\u00e9ral, le PCG 82, est entr\u00e9 en vigueur le 1er janvier 1984, il y a pr\u00e8s de trente ans. Le Plan Comptable G\u00e9n\u00e9ral 1982 a \u00e9t\u00e9 initi\u00e9 afin d\u2019int\u00e9grer dans le droit fran\u00e7ais la 4\u00e8me directive europ\u00e9enne sur l\u2019harmonisation comptable. Il int\u00e8gre les \u00e9volutions comptables introduites depuis le pr\u00e9c\u00e9dent plan comptable, &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=3963\" class=\"more-link\">Continue reading &lsquo;Le \u00ab nouveau \u00bb Plan Comptable G\u00e9n\u00e9ral et la r\u00e9volution informatique&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Le%20%C2%AB%20nouveau%20%C2%BB%20Plan%20Comptable%20G%C3%A9n%C3%A9ral%20et%20la%20r%C3%A9volution%20informatique\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,1118],"tags":[1192,1116,1198,1199,1201,514,773,1152,1151,620,1200],"class_list":["post-3963","post","type-post","status-publish","format-standard","hentry","category-breves","category-histoire-de-linformatique","tag-4eme-directive","tag-administration-fiscale","tag-cnc","tag-conseil-national-de-la-comptabilite","tag-criteres-de-choix-dun-logiciel-de-comptabilite","tag-expert-comptable","tag-histoire","tag-pcg-82","tag-plan-comptable","tag-pme","tag-verification-des-comptabilites-informatisees"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/3963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3963"}],"version-history":[{"count":13,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/3963\/revisions"}],"predecessor-version":[{"id":5546,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/3963\/revisions\/5546"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}