NESİLSEL HESAPLAMA

Abstract

Bu çalışmada nesilsel hesaplama yaklaşımının teorik temelleri ve nesilsel hesap kavramının önemi açıklanmış, bütçe açığı rakamlarının maliye ve borç politikasının nesiller arası etkilerinin belirlenmesinde uygun olmayan göstergeler olduğu savunularak mali denge kuralının önemi üzerinde durulmuş ve son bölümde seçilmiş ülke ekonomileri için yapılmış nesilsel hesaplama çalışmalarından örnekler verilmiştir.

Keywords

• Nesilsel Hesap, Nesilsel Hesaplama, Hükümetin Dönemler Arası Bütçe Kısıtı, Mali Denge Kuralı

GENERATIONAL ACCOUNTING

Abstract

In this study, the theoretical background of generational accounting, the importance of the concept of “generational account” and “fiscal balance rule” have been explained by putting forward that budget deficit is not a suitable indicator to assess intergenerational effects of the fiscal and debt policy. The last part of the study contains presentation of generational accounting studies for selected countries

Keywords

• Generational Account , Generational Accounting , Government’s Intertemporal Budget Constraint , Fiscal Balance Rule

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