TY - JOUR T1 - ÇEVREYE DUYARLI BÜTÇELEME TT - ENVIRONMENTALLY CONSCIOUS BUDGETING AU - Kılıçer, Erkan PY - 2016 DA - October JF - Ejovoc (Electronic Journal of Vocational Colleges) JO - Ejovoc PB - Kırklareli Üniversitesi WT - DergiPark SN - 2146-7684 SP - 37 EP - 53 VL - 6 IS - 2 LA - tr AB - Çevreye duyarlı bütçeleme tekniği,özellikle yerel yönetimlerin ihtiyaçları doğrultusunda düzenlenen bir çevreyönetim sistemi ve bir bütçeleme tekniğidir. Çevreye duyarlı bütçeleme tekniği,sürdürülebilirlik ilkeleri bağlamında sınırlı olan doğal kaynakları yönetirkenvatandaşlar için yaşam kalitesini güvence altına almaya olanak tanımasıaçısından önem arz etmektedir. Çevreye duyarlı bütçeleme tekniği,yerel yönetimler için çevrenin korunması ve doğal kaynakların yönetimi içinoluşturulmuş ve bilinen yıllık finansal bütçeleme tekniği ile aynı yöntemlerikullanmaktadır. Ancak çevreyi parasal bir değer olarak ele almamakta; çevreselkaynakların tüketimini veya korunmasını irdelemektedir. Bu kapsamda çalışmadaçevreye duyarlı bütçeleme tekniğinin tanımı, kapsamı, temel unsurları, tarihigelişimi, amaçları, faydalı ve aksayan yanları ortaya konulacak, çevreyeduyarlı bütçeleme döngüsü ayrıntılı bir şekilde anlatılmaya çalışılacaktır. KW - Çevreye duyarlı bütçeleme KW - Yeşil bütçe KW - Yerel yönetimler N2 - Environmentally conscious budgeting technique is, especially an environment management system that organized toward the necessities of local administrations and a budgeting technique. Environmentally conscious budgeting technique is important in terms of enabling the protection of quality of life of citizens while managing the limited natural resources in the context of sustainability principles. Environmentally conscious budgeting technique uses the same methods with the well known annual financial budgeting techniques to protect the environment and to manage the natural resources for local administrations. But this tecnique is not approaching to the environment as an amount of money, examines the consumption and protection of natural resources. In this scope, the definition of environmentally conscious budgeting, its extent, its basic elements, historical development, aims, beneficial and failing sides of it, going to be put forward, environmentally conscious budgeting circle will be tried to be detailed. CR - Aalborg Charter (1994), Charter of European Cities & Towns Towards Sustainability, http://ec.europa.eu/environment/urban/pdf/aalborg_charter.pdf, 12.02.2015 CR - Burzacchini, A. and Erdmenger, C. (1999), “The Environmental Management System ecoBudget - A model of environmental budgeting”, Local loops How environmental management cycles contribute to local sustainability, Editted by Editörs: Erdmenger vd., Freiburg. CR - EcoBudget Ratification Report (2003), Budget Balance Booklet, Director of Planning & Environmental Services, Lewes District Council. 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