Publication: Kamu mali yönetimi ve denetimi
Abstract
Performans Esaslı Bütçeleme, Hesap Verme Sorumlulugu, Mali Seffaflık, Kamu Muhasebesi, İç Kontrol, Kamu Denetimi. ÖZET KAMU MALİ YÖNETİMİ VE DENETİMİ Dünyada küresellesme ve finansal krizler sonucu kamu mali yönetimi sistemlerinde reform yapma geregi dogmustur. Uluslar arası alanda yasanan bu degisim rüzgarı ülkemizi de etkisi altına almıs ve 2003 yılında 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu çıkarılarak kamu mali yönetimi sistemimiz bütünüyle yenilenmistir. Bu çalısmayla; ülkemizde kamu mali yönetimi alanında özellikle bütçe, hesap verme sorumlulugu, mali seffaflık, kamu muhasebesi, iç kontrol ve mali denetim alanında yapılan reform hareketlerinin, uluslar arası degisimler de gözönünde bulundurularak, degerlendirilmesi amaçlanmıstır. Dört bölümden olusan tezin ilk bölümünde kavramlar ve esaslar, ikinci bölümünde ise bu konularla ilgili uluslar arası gelismeler incelenmistir. Çalısmanın üçüncü bölümünde Türkiye’de kamu mali yönetimini reforma tabi tutan 5018 sayılı yasa yürürlüge girmeden önceki durumun etraflı bir tespiti yapılmıstır. Dördüncü bölümde ise 5018 sayılı yasa ve diger yasalarla uygulamaya konulan kamu mali yönetimi sistemi ortaya konulmustur. Çalısma sonunda 5018 sayılı yasayla olusturulan yeni kamu mali yönetimi sistemimizin uluslar arası uygulamalara çogu yönlerden benzestigi anlasılmıstır. Bununla birlikte; tezin sonuç bölümünde, mali sistemden beklenen basarının elde edilebilmesi için alınması gereken önlemler gösterilmistir.
PUBLIC FINANCIAL MANAGEMENT AND AUDITING Reformation of public financial management systems has become necessary due to globalization and financial crises around the world. Winds of change experienced internationally have also affected Turkey. In 2003, law number 5018, Public Financial Management and Control Law, was enacted, completely overhauling the public financial management system of Turkey. The purpose of this study is to evaluate the public financial management field of Turkey, specifically looking at budgeting, accounting liability, fiscal transparency, public accounting, and reforms in the internal control and financial auditing field, all the while taking international changes into consideration. This thesis consists of four sections. Section one addresses concepts and fundamentals and section two analyzes international developments related to the concepts and fundamental discussed in section one. Section three is a detailed evaluation of the state of the public financial management field in Turkey before the enactment of law number 5018 and its reform went into effect. Section four presents the public financial management system that was put into practice by law number 5018 and others. At the end of the study, it was determined that the public financial management system of Turkey, as established by law number 5018, resembles international practices in many aspects. The conclusion of this thesis presents recommendations for achieving expected results from the financial system.
PUBLIC FINANCIAL MANAGEMENT AND AUDITING Reformation of public financial management systems has become necessary due to globalization and financial crises around the world. Winds of change experienced internationally have also affected Turkey. In 2003, law number 5018, Public Financial Management and Control Law, was enacted, completely overhauling the public financial management system of Turkey. The purpose of this study is to evaluate the public financial management field of Turkey, specifically looking at budgeting, accounting liability, fiscal transparency, public accounting, and reforms in the internal control and financial auditing field, all the while taking international changes into consideration. This thesis consists of four sections. Section one addresses concepts and fundamentals and section two analyzes international developments related to the concepts and fundamental discussed in section one. Section three is a detailed evaluation of the state of the public financial management field in Turkey before the enactment of law number 5018 and its reform went into effect. Section four presents the public financial management system that was put into practice by law number 5018 and others. At the end of the study, it was determined that the public financial management system of Turkey, as established by law number 5018, resembles international practices in many aspects. The conclusion of this thesis presents recommendations for achieving expected results from the financial system.