DEVLET MUHASEBE SİSTEMİ ALANINDA YAŞANAN GELİŞMELERİN ÜLKE DENEYİMLERİ AÇISINDAN DEĞERLENDİRİLMESİ

Year 2010, Issue: 11, 183 - 195, 01.06.2010

Özen Akçakanat

Abstract

Mali verilerin elde edilip bilgi ihtiyacı olanlara sunulmasında,muhasebe sistemleri en önemli kaynaktır. Bu noktada devlet muhasebesikavramı önem kazanmaktadır. Devlet muhasebesi, ülkelerin muhasebekayıtlarının doğru ve güvenilir olarak elde edilmesini sağlayarak ülkeekonomilerinin içinde bulunduğu krizlerin veya olumlu durumların daha netbir şekilde görülmesine imkan tanır, ülkelerin mali yapıları hakkındagüvenilir ve doğru kararlar alınmasına kaynak teşkil eder. Devletmuhasebesinde kullanılan yöntemlerden olan tahakkuk esaslı muhasebesistemi bu noktada önem arz eder. Bu çalışmada tahakkuk esaslı muhasebesistemine geçişte önemli gelişmeler kaydetmiş ve ilk uygulamaları yaşamışülkelerden örnekler verilmiştir

Keywords

Devlet muhasebesi, tahakkuk esaslı muhasebesistemi, ülke deneyimleri

THE EVALUATION OF NATIONAL EXPERIENCES IN TERMS OF THE DEVELOPMENTS IN GOVERNMENTAL ACCOUNTING SYSTEM

Abstract

The accounting systems are the most important resources inobtaining the financial data and presenting them to the ones in need. At thispoint the concept of governmental accounting becomes more of an issue. Thegovernmental accounting system provides countries to collect the accountingrecords accurate and reliable and thus helps the nations with a clear viewduring crisis or positive situations. It also helps the nations during thedecision making process about the financial structure of the nation. Theaccrual based accounting system, one of the methods used in governmentalaccounting system, is important. In this study examples have been given onthe countries that have made important developments in transferring to thissystem and also have already accomplished the first applications of it

Keywords

Governmental accounting system, accrual basedaccounting system, experiences of countries

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