Türkiye'de performans esaslı bütçe sisteminin mali hukuk açısından değerlendirilmesi
Yükleniyor...
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Gedik Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Dünya genelinde yaşanan ekonomik krizler, kamu harcamalarında önemli artış ve kamu kaygısının artması, sistemlerin şu ana kadar çalışmayı durdurması, ülkeleri kamu maliyesi yönetiminde şeffaflık, hesap verebilirlik, hesap verebilirlik gibi konuları içeren maliyesinin yönetimi ve denetimine ilişkin 5018 sayılı Kanun 2003 senesinde kabul edilmiş ve Türkiye'deki maali anayasaa olarak kabul edilen 1050 sayılı Kanun'un gelişen ve değişen kamu maliyesi yönetimine uyum sağlayamaması nedeniyle uygulanmaya başlanmıştır. Türkiye'nin mali reformu olan 5018 sayılı Kanun ile bütçe hazırlama, uygulama ve kontrol süreci tamamen değişmiş ve performansa dayalı bir bütçe sistemine geçilmiştir. Yukarıdaki nedenlerle Türkiye' de kamu maliyesinin denetimi ve yönetimine ilişkin 5018 sayılı Kanun ile kamu maliyesinin yönetiminde değişiklikler getirilmiştir. Kanunun çıkmasıyla birlikte performans bütçelemeye geçilmiştir. Bu çalışmada, Türk bütçe sisteminin kurumsal ve yasal yapısında meydana gelen değişimler, kullanılan bütçe sisteminin yöntemleri ve Sayılı Genel Muhasebe Kanunu ile başlayan süreçte ortaya çıkan aksaklıkların değerlendirilmesi amaçlanmıştır. Anahtar Sözcükler: Program yapısı, Stratejik planlama, Performans esaslı bütçeleme, Performans denetimireformlara itmiştir. hedef ve planlara dayalı harcamalar ve nihayetinde kamu hizmetlerinin performansının ölçülmesi. Bütçe, yasa koyucu tarafından yürütmeye gelir elde etmek ve harcama yapmak için yetki gözetilen bir iktisadi plan, siyasi bir belge niteliğindedir. Bütçe hakkını içeren ilk belgenin adı "Magna Carta" ' dır. İngiltere'de oluşturulan bu belge, başka ülkeler ve Türkiye'den özenikmiş ve Tanzimat zamanında modern bir biçimde bütçeler klasik bütçe düzenine göre oluşturulmaya çalışılmıştır.
The economic crises experienced around the world, the significant increase in public expenditures and the increase in public concern, the fact that the systems have stopped working so far have pushed countries to reforms that include issues such as transparency, accountability and accountability in public finance management. spending based on targets and plans and ultimately measuring the performance of public services. A budget is an economic plan, a political document authorized by the legislator to generate revenue and spend on the executive. The first document that includes the budget right is the Magna Carta. This document, which was created in England, was influenced by other countries and Turkey, and budgetss in the modern sense began to be created according to the classical budget system during the Tanzimat period. Law No. 5018 on the management and supervision of public finances was adopted in 2003 and started to be implemented due to the inability of Law No. 1050, accepted as the financial constitution in Turkey, to adapt to the developing and changing public finance management. With the Law No. 5018, which is Turkey's financial reform, the budget preparation, implementation and control process has completely changed and a performance-based budget system has been adopted. For the above reasons, the Law No. 5018 on the management and control of public finances in our country has introduced changes in the management of public finances. With the enactment of the law, performance budgeting was initiated. In this study, it is aimed to evaluate the changes in the legal and institutional structure of the Turkish budget system, the methods of the budget system used and the problems that emerged in the process that started with the General Accounting Law No.
The economic crises experienced around the world, the significant increase in public expenditures and the increase in public concern, the fact that the systems have stopped working so far have pushed countries to reforms that include issues such as transparency, accountability and accountability in public finance management. spending based on targets and plans and ultimately measuring the performance of public services. A budget is an economic plan, a political document authorized by the legislator to generate revenue and spend on the executive. The first document that includes the budget right is the Magna Carta. This document, which was created in England, was influenced by other countries and Turkey, and budgetss in the modern sense began to be created according to the classical budget system during the Tanzimat period. Law No. 5018 on the management and supervision of public finances was adopted in 2003 and started to be implemented due to the inability of Law No. 1050, accepted as the financial constitution in Turkey, to adapt to the developing and changing public finance management. With the Law No. 5018, which is Turkey's financial reform, the budget preparation, implementation and control process has completely changed and a performance-based budget system has been adopted. For the above reasons, the Law No. 5018 on the management and control of public finances in our country has introduced changes in the management of public finances. With the enactment of the law, performance budgeting was initiated. In this study, it is aimed to evaluate the changes in the legal and institutional structure of the Turkish budget system, the methods of the budget system used and the problems that emerged in the process that started with the General Accounting Law No.
Açıklama
Lisansüstü Eğitim Enstitüsü, Kamu Hukuku Ana Bilim Dalı, Kamu Hukuku Bilim Dalı
Anahtar Kelimeler
Program Yapısı, Stratejik Planlama, Performans Esaslı Bütçeleme, Performans Denetimi, Performance Based Budgeting, Strategic Planning, Performance Audit, Program Structure
