diff --git a/doc/dev/permissions.sgml b/doc/dev/permissions.sgml
index cb1642381e8..dd48ce855c3 100644
--- a/doc/dev/permissions.sgml
+++ b/doc/dev/permissions.sgml
@@ -73,6 +73,8 @@
 | 62 | Créer modifier les fiches d'intervention          | ficheinter | w    |         0 |
 | 64 | Supprimer les fiches d'intervention               | ficheinter | d    |         0 |
 | 91 | Gestion banquaire                                 | compta     | a    |         0 |
+| 92 | Gestion charges                                   | compta     | a    |         0 |
+| 93 | Gestion resultat                                  | compta     | a    |         0 |
 +----+---------------------------------------------------+------------+------+-----------+
 
       </example>
diff --git a/htdocs/compta/charges/fiche.php b/htdocs/compta/charges/fiche.php
index 60fb4bab1a9..f29a688c800 100644
--- a/htdocs/compta/charges/fiche.php
+++ b/htdocs/compta/charges/fiche.php
@@ -25,6 +25,11 @@ require("../service.class.php");
 
 llxHeader();
 
+$user->getrights('compta');
+
+if (!$user->admin && !$user->rights->compta->charges)
+  accessforbidden();
+
 if ($action == 'add') {
   $service = new Service($db);
 
diff --git a/htdocs/compta/charges/index.php b/htdocs/compta/charges/index.php
index b006b85838d..cda90dd344f 100644
--- a/htdocs/compta/charges/index.php
+++ b/htdocs/compta/charges/index.php
@@ -23,6 +23,11 @@ require("./pre.inc.php");
 
 llxHeader();
 
+$user->getrights('compta');
+
+if (!$user->admin && !$user->rights->compta->charges)
+  accessforbidden();
+
 function valeur($sql)
 {
   global $db;
diff --git a/htdocs/compta/resultat/caisse.php b/htdocs/compta/resultat/caisse.php
index c9ca80171d6..2d66858f151 100644
--- a/htdocs/compta/resultat/caisse.php
+++ b/htdocs/compta/resultat/caisse.php
@@ -27,6 +27,11 @@ require("./pre.inc.php");
 
 llxHeader();
 
+$user->getrights('compta');
+
+if (!$user->admin && !$user->rights->compta->resultat)
+  accessforbidden();
+
 /*
  * Sécurité accés client
  */
diff --git a/htdocs/compta/resultat/index.php b/htdocs/compta/resultat/index.php
index 9f0a6818cae..541873145a4 100644
--- a/htdocs/compta/resultat/index.php
+++ b/htdocs/compta/resultat/index.php
@@ -22,10 +22,18 @@
 require("./pre.inc.php");
 require("../../tva.class.php");
 require("../../chargesociales.class.php");
+
 /*
  *
  */
+
 llxHeader();
+
+$user->getrights('compta');
+
+if (!$user->admin && !$user->rights->compta->resultat)
+  accessforbidden();
+  
 ?>
 <style type="text/css">
 td.border { border: 1px solid #000000}
diff --git a/htdocs/includes/modules/modComptabilite.class.php b/htdocs/includes/modules/modComptabilite.class.php
index 136c738bdf8..e31b350fab6 100644
--- a/htdocs/includes/modules/modComptabilite.class.php
+++ b/htdocs/includes/modules/modComptabilite.class.php
@@ -53,6 +53,8 @@ class modComptabilite extends modDolibarrModules
      */    
     $sql = array(
 		 "insert into llx_rights_def values (91,'Gestion banquaire','compta','a',1);",
+		 "insert into llx_rights_def values (92,'Gestion charges','compta','a',1);",
+		 "insert into llx_rights_def values (93,'Gestion resultat','compta','a',1);",		 
 		 );
     
     return $this->_init($sql);
diff --git a/htdocs/user.class.php b/htdocs/user.class.php
index 04e5d972e8e..1a6194a6833 100644
--- a/htdocs/user.class.php
+++ b/htdocs/user.class.php
@@ -310,7 +310,13 @@ class User
 
 		  if ($obj->fk_id == 91)
 		    $this->rights->compta->bank = 1;
-			
+
+		  if ($obj->fk_id == 92)
+		    $this->rights->compta->charges = 1;
+
+		  if ($obj->fk_id == 93)
+		    $this->rights->compta->resultat = 1;
+
 		}
 		
 	      $i++;