Factors Affecting Balanced Budget Management, Determining Financial Rules and Ensuring Budget Discipline

Year 2025, Volume: 9 Issue: 18, 298 - 310, 30.09.2025

Serkan Timur

https://doi.org/10.30520/tjsosci.1769328

Abstract

The purpose of this study is to examine the factors that influence balanced budget management, financial committees, and the enforcement of budget discipline. A balanced budget requires the allocation and control of public resources according to specified objectives. In budget management, the optimal distribution and effective use of public revenues in strategic areas for investment are of critical importance for the growth of the country's economy and the welfare of society. Therefore, in this study conducted within the scope of balanced budgets, financial committees, and budget discipline, articles, theses, books, internet sources, and other scientific sources related to the subject were searched, and the study was prepared using the ‘semi-structured all-balancing method.’ In this method, data obtained from research sources with similar content were compared to ensure criterion suitability. Following the comparisons, it was observed that the effective implementation of fiscal rules in budget management can ensure budget discipline and subsequently contribute significantly to the country's economy

Keywords

Budget Management , Fiscal Rule , Budget Discipline , Public Revenue , Balanced Budget.

Denk Bütçe Yönetiminde Etkili Olan Faktörler, Mali Kuralların Belirlenmesi ve Bütçe Disiplininin Sağlanması

Abstract

Bu çalışmanın amacı, denk bütçe yönetiminde etkili olan faktörler, mali kurullar ve bütçe disiplinin sağlanması konularının incelenmesidir. Denk bütçe, kamu kaynaklarının belirlenen amaçlara göre tahsisini ve kontrolünü gerektirmektedir. Bütçe yönetiminde, kamu gelirlerinin yatırım yapılacak stratejik alanlara optimum dağıtımı ve etkin bir şekilde kullanımı, ülke ekonomisinin büyümesi ve toplumun refahı açısından kritik bir önem taşımaktadır. Dolayısıyla denk bütçe, mali kurullar ve bütçe disiplini kapsamında yapılan bu çalışmada, konu ile ilgili alandaki makale, tez, kitap, internet kaynakları ve diğer bilimsel kaynaklar taranmış ve “yarı yapılandırılmış tüm-dengelim yöntemi” ile çalışma hazırlanmıştır. Bu yöntemde kriter uygunluğunun sağlanması açısından, özellikle içerik benzerliği olan araştırma türü kaynaklardan yararlanılarak elde edilen veriler karşılaştırılmıştır. Yapılan karşılaştırmalar sonrasında bütçe yönetiminde mali kuralların etkin bir şekilde yerine getirilmesinin bütçe disiplini sağlayabildiği ve sonrasında ülke ekonomisine önemli katkılar sunduğu gözlemlenmiştir.

Keywords

Bütçe Yönetimi , Mali Kural , Bütçe Disiplini , Kamu Geliri , Denk Bütçe.

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