ABSTRACT

The evaluation of the regulation of enterprises seeks to provide an assessment of strategies and strategies envisaged, as comprehensive, as objective and as factual as possible. In order to fully play its role in preventing strategic inflation and the instability of decision-making mechanisms, evaluation development must be initiated from the earliest stages of management planning preparation, and then enriched by iterations throughout the design process of the entrepreneurship strategy. An evaluation is not necessary for decision makers in their desire to reform entrepreneurial governance. The public decision maker is also the recipient of financial impact assessment, in support of the entrepreneurial strategy, and is particularly led to assess whether it has been satisfactorily deepened. The stakes involved in controlling the evolution of public finances require that particular attention be paid to assessing the costs incurred for the various categories of public stakeholders.