Birleşik Krallık'ta Merkezi Yönetim Bütçe Süreci

Yıl 2014, Cilt: 69 Sayı: 01, 77 - 107, 01.01.2014

Yiğit Karahanoğulları

https://doi.org/10.1501/SBFder_0000002304

Cited By: 3

Öz

Bu çalışmada Birleşik Krallık’ın bütçe süreci ele alınacaktır. Öncelikle bütçe hakkının ilk defa elde edildiği ülke olması itibariyle Birleşik Krallık deneyiminin özgünlüğü kısaca vurgulanacak ardından bütçenin hazırlanması, onaylanması, uygulanması, denetlenmesi aşamalarında söz ve sorumluluk sahibi olan siyasal, kurumsal bileşenler incelenmeye çalışılacak ve bütçe süreciyle birlikte, sürecin tanımlayıcı özellikleri ele alınacaktır.

Anahtar Kelimeler

Birleşik Krallık Bütçesi Bütçe Sorumluluk Ofisi, Ulusal Denetim Ofisi, Performans Bütçeleme, Harcama Gözden Geçirmeleri, Kamu Hizmet Sözleşmeleri

Central Government Budget Process in United Kingdom

Öz

In this article, budget process of United Kingdom is explored. Firstly, the uniqueness of UK experience as the first country getting the “budget right” is emphasized second the political and institutional components of the budget process are investigated. Finally, the whole process and its main features are summarized in the conclusion.

Anahtar Kelimeler

United Kingdom Office for Budget Repsonsibility, National Audit Office, Performance Budgeting, Spending Review, Public Service Agreements

Kaynakça

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