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In the course of this work entitled "Decentralization, Finance and Development in the Democratic Republic of Congo", the first chapter presents the concepts of decentralization, finance and economic development. Beyond these, we add decentralization in the DRC: history and state of affairs, which constitutes the second chapter of our work, and finally the third chapter, which is limited to the study of decentralization as a basis for development, allows us to identify the effects of decentralization on local development. Our concern is not only to study decentralization in DR Congo but also and above all to see how decentralization influences or plays a very important role in the development of its products which are the decentralized entities.This has allowed us to see that in order to start development in this country, the local populations must be aware that development does not come from the top but from the bottom, therefore from decentralization.