The new financial regime makes performance and value for money an essential management criterion. Indeed, the current problem of scarce resources and the increasing increase in needs cannot be resolved by an excessive increase in revenue, a sign of an excessively high tax burden. Also, the financial regime proposes the adoption of a public expenditure management strategy based on a better allocation of resources and on the economic principle of optimizing results under budgetary constraint. The Cameroonian State is committed to programme-based budgeting, which is better adapted to current challenges. Organized into programmes and actions, the State’s general budget will now reflect major public policies. This innovative and modern results-based budgeting links the funds mobilized to public policy objectives. The accounts are more sincere and transparent. The Treasury’s monopoly is reaffirmed. The main budgetary actors are made responsible. In the end, it is the entire budgetary, accounting and financial management that is improved. Public policies are becoming more effective.