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

Year 2020, Issue: 41, 246 - 272, 19.10.2020
https://doi.org/10.30794/pausbed.740378

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.

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Year 2020, Issue: 41, 246 - 272, 19.10.2020
https://doi.org/10.30794/pausbed.740378

Abstract

References

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There are 246 citations in total.

Details

Primary Language Turkish
Subjects Public Administration
Journal Section Articles
Authors

Mehmet Koçdemir 0000-0002-5046-4730

Publication Date October 19, 2020
Acceptance Date June 17, 2020
Published in Issue Year 2020 Issue: 41

Cite

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 Koçdemir M. MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. PAUSBED. October 2020;(41):246-272. doi:10.30794/pausbed.740378
Chicago Koçdemir, Mehmet. “MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ”. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, no. 41 (October 2020): 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 M. Koçdemir, “MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ”, PAUSBED, no. 41, pp. 246–272, October 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 2020), 246-272. https://doi.org/10.30794/pausbed.740378.
JAMA 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, 2020, pp. 246-72, doi:10.30794/pausbed.740378.
Vancouver Koçdemir M. MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. PAUSBED. 2020(41):246-72.