The STRUCTURAL PARTIALITY FACTOR in the PUBLIC FINANCIAL MANAGEMENT and THE RESTRICTIONS of the STRUCTURAL in the LAST PROCESS of TURKEY

Yıl 2012, Cilt: 12 Sayı: 23, 29 - 58, 01.05.2012

A Niyazi Özker

Öz

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact directly designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to
the publically aims in the process.

Anahtar Kelimeler

Structural Partiality, Fiscal Obligations, Process of Knowledge Succession, Public Budget Dynamics, The Strategically Plan.

KAMU MALİ YÖNETİMİNDE YAPISAL TARAFLILIK ETMENİ ve SON DÖNEM TÜRKİYE SÜRECİNDE YAPISAL KISITLAR

Öz

In the study, we attempted to bring out the fact of structural partiality which have remarkable effects on the public financial management and also, we aim to emphasize that this fact directly designate the criterions of the financial performance and inspection in the same process. It is apparent that central government has determined all the fiscal formations connected with institutional obligations in the fiscal laws, and the established applications and approaches of the fiscal institutions expose the structural partiality as a phenomenon having different effect criteria. So, it can be discussed two main structural facts that claim be the cause of the structural partiality in the same period. The first agent, there are the meaningful results of the presented fiscal facts in the frame of the strategically plans connected with fiscal management and inspection. The other one, it apparent that the fact of structural partiality directly connects to the process of knowledge succession and there is that cannot be casted out for the desired fiscal performance to the publically aims in the process

Anahtar Kelimeler

Yapısal Taraflılık, Mali Yükümlülükler, Bilgi Akış Süreci, Kamu Bütçesi Dinamikleri, Stratejik Plan.