ENVIRONMENTALLY CONSCIOUS BUDGETING SYSTEM: BOLOGNA SAMPLE

Year 2017, Volume: 67 Issue: 1, 117 - 139, 26.07.2017

Erkan Kılıçer

https://doi.org/10.26560/iuifm.331645

Abstract

Environmentally conscious budgeting system has been developed to be
implemented at local governments, especially in municipalities for the protection of the
environment at the local level and the management of natural resources. Environmentally
conscious budgeting system uses the same methods with the well known annual financial
budgeting sysytem. But this system is not approaching to the environment as an amount
of money, examines the consumption and protection of natural resources. The system is
implemented by various municipalities around the world. Bologna stands out as a
municipality that has made significant efforts to protection natural resources and the
environment and is among the local governments that have successfully implemented the
environmentally conscious budgeting system. In this framework, firstly the definition,
scope and objectives of environmentally sensitive budgeting system are mentioned and
after then the development and functioning of the system in Bologna is explained in
detail. 

Keywords

Environmentally conscious budgeting system, Green budget, Municipalities

ÇEVREYE DUYARLI BÜTÇELEME SİSTEMİ: BOLOGNA ÖRNEĞİ

Abstract

Çevreye duyarlı bütçeleme sistemi, yerel düzeyde çevrenin korunması ve doğal
kaynakların yönetimi için yerel yönetimlerde, özellikle de belediyelerde uygulanmak
üzere geliştirilmiştir. Bilinen yıllık finansal bütçeleme sistemi ile aynı yöntemleri
kullanmaktadır. Ancak çevreye duyarlı bütçeleme, çevreyi parasal bir değer olarak ele
almamakta; çevresel kaynakların tüketimini veya korunmasını irdelemektedir. Sistem,
dünya üzerinde çeşitli belediyeler tarafından uygulanmaktadır. Bologna, doğal kaynaklar
ve çevrenin korunmasına yönelik olarak önemli çalışmalar yapan bir belediye olarak
karşımıza çıkmakta ve çevreye duyarlı bütçeleme sistemini başarılı bir şekilde uygulayan
yerel yönetimler arasında yer almaktadır. Bu çerçevede çalışmada, öncelikle çevreye
duyarlı bütçeleme sisteminin tanımı, kapsamı ve amaçlarından bahsedilmekte ve
sonrasında sistemin Bologna’daki gelişimi ve işleyişi ayrıntılı bir şekilde anlatılmaktadır. 

Keywords

Çevreye duyarlı bütçeleme, Yeşil bütçe, Belediyeler

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