Yönetim ve Ekonomi (Jan 2006)
Yeni Ekonomik Düzende Bütçe Sistemlerindeki Değişim Süreci ve Türk Kamu Maliyesinin Uyumu(The Changing Period of Budget Systems in the New Economic Order and the Harmony of Turkish Public Finance)
Abstract
Budget is the most important tool of goverment to perform its economic activities. The budget systems which form the classification tecniques of the units that take place in directing and ordering the economy and in carrying out the economy policy, have a crucial role. In this context, result oriented performance based budgeting system in public services has been accepted and practiced widely in the new world order created by globalization process in which we live. On this way, Turkey took its first steps with the Public Finance Administration and Control Law numbered 5018 that went into effect in 2006 and the practice of performance based budgeting system which is input-output oriented has begun in public institutions and organizations. In this period, the reorganization of Turkish Public Finance Administration and efficiency in public servivices have been realized. However, some problems that make the harmony difficult to the system have taken place. The method used in this study has provided an opportunity to analyze Turkish Public Finance Administration on theoretical grounds.
