Akdeniz İİBF Dergisi 1302-9975 2667-7229 Akdeniz University The STRUCTURAL PARTIALITY FACTOR in the PUBLIC FINANCIAL MANAGEMENT and THE RESTRICTIONS of the STRUCTURAL in the LAST PROCESS of TURKEY KAMU MALİ YÖNETİMİNDE YAPISAL TARAFLILIKETMENİ ve SON DÖNEM TÜRKİYE SÜRECİNDE YAPISALKISITLAR Özker A Niyazi 05 01 2012 12 23 29 58 05 01 2012 Copyright © 2001, Akdeniz İİBF journal 2001 Akdeniz İİBF journal

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact directly designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process.

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact directly designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process

 Yapısal Taraflılık Mali Yükümlülükler Bilgi Akış Süreci Kamu Bütçesi Dinamikleri Stratejik Plan. Structural Partiality Fiscal Obligations Process of Knowledge Succession Public Budget Dynamics The Strategically Plan.