We describe a new approach of the generalized Bezout identity for line
ar time-varying ordinary differential control systems. We also explain
when and how it can be extended to linear partial differential contro
l systems. We show that it only depends on the algebraic nature of the
differential module determined by the equations of the system. This f
ormulation shows that the generalized Bezout identity is equivalent to
the splitting of an exact differential sequence formed by the control
system and its parametrization. This point of view gives a new algebr
aic and geometric interpretation of the entries of the generalized Bez
out identity.