MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ

Mehmet Koçdemir

doi:10.30794/pausbed.740378

MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ

Abstract

Kamu mali yönetimi, temelde vekalet ilişkisi çerçevesinde yönetilir. Yetkiler, vatandaşlardan temsilcilere oradan mal ve hizmetlerin üretildiği yürütme düzeyine kadar devredilir ve geriye doğru verilen yetkinin nasıl kullanıldığının açıklanması gerekir. Böyle bir hesap verme ilişkisinde en önemli araçlar raporlardır ve faaliyet raporları da bunlardan biridir. Faaliyet raporları, bir “yıl sonu” raporu olarak, dönem sonu mali performansı da göstermesi gerektiğinden, raporlarda yeterli mali bilgiler bulunmalıdır. Türkiye’deki düzenlemelere göre, faaliyet raporları temel mali tablo bilgilerini de içermelidir. Ancak geleneksel ve dar yaklaşımlarda, mali yönetim genellikle bütçeye odaklandığından, zaman zaman bütçe bilgilerinin sunulmasıyla yetinilmiştir. Öte yandan, modern mali yönetim yaklaşımları, kamu varlıklarını, borçlarını, nakit ve öz kaynak hareketlerini kapsayan daha geniş bir mali bilgi sunumu gerektirir. Ayrıca bu tür raporların yayınlanması ve kolaylıkla erişilebilir olması da uluslararası bir standart durumundadır. Bu çalışmada, Türkiye'deki kamu idarelerinin faaliyet raporlarında yer alan bilgiler analiz edilerek, bu raporların yeterli mali bilgi içermediği açıklanmaktadır.

Keywords

Kamu mali yönetimi,faaliyet raporu,mali bilgi,hesap verme

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Details

Primary Language

Turkish

Subjects

Public Administration

Journal Section

Research Article

Authors

Mehmet Koçdemir ^*
0000-0002-5046-4730
Türkiye

Publication Date

October 19, 2020

Submission Date

May 20, 2020

Acceptance Date

June 17, 2020

Published in Issue

Year 2020 Number: 41

DOI

https://doi.org/10.30794/pausbed.740378

IZ

https://izlik.org/JA68DZ77ZM

Cite

RIS / Bibtex

APA

Koçdemir, M. (2020). MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 41, 246-272. https://doi.org/10.30794/pausbed.740378

AMA

1.Koçdemir M. MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. PAUSBED. 2020;(41):246-272. doi:10.30794/pausbed.740378

Chicago

Koçdemir, Mehmet. 2020. “MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, nos. 41: 246-72. https://doi.org/10.30794/pausbed.740378.

EndNote

Koçdemir M (October 1, 2020) MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi 41 246–272.

IEEE

[1]M. Koçdemir, “MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ”, PAUSBED, no. 41, pp. 246–272, Oct. 2020, doi: 10.30794/pausbed.740378.

ISNAD

Koçdemir, Mehmet. “MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi. 41 (October 1, 2020): 246-272. https://doi.org/10.30794/pausbed.740378.

JAMA

1.Koçdemir M. MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. PAUSBED. 2020;:246–272.

MLA

Koçdemir, Mehmet. “MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 41, Oct. 2020, pp. 246-72, doi:10.30794/pausbed.740378.

Vancouver

1.Mehmet Koçdemir. MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. PAUSBED. 2020 Oct. 1;(41):246-72. doi:10.30794/pausbed.740378

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https://doi.org/10.24988/ije.1649907

MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ

Abstract

Keywords

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

Cite

Cited By

Annual Reports of Municipalities in Terms of Accountability: Municipalities in Burdur

Ecological E-Commerce in the Context of Sustainability

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