ÇEVREYE DUYARLI BÜTÇELEME

Yıl 2016, Cilt: 6 Sayı: 2, 37 - 53, 31.10.2016

Erkan Kılıçer

Öz

Çevreye duyarlı bütçeleme tekniği,
özellikle yerel yönetimlerin ihtiyaçları doğrultusunda düzenlenen bir çevre
yönetim sistemi ve bir bütçeleme tekniğidir. Çevreye duyarlı bütçeleme tekniği,
sürdürülebilirlik ilkeleri bağlamında sınırlı olan doğal kaynakları yönetirken
vatandaşlar için yaşam kalitesini güvence altına almaya olanak tanıması
açısından önem arz etmektedir. Çevreye duyarlı bütçeleme tekniği,
yerel yönetimler için çevrenin korunması ve doğal kaynakların yönetimi için
oluşturulmuş ve bilinen yıllık finansal bütçeleme tekniği ile aynı yöntemleri
kullanmaktadır. Ancak çevreyi parasal bir değer olarak ele almamakta; çevresel
kaynakların tüketimini veya korunmasını irdelemektedir. Bu kapsamda çalışmada
çevreye duyarlı bütçeleme tekniğinin tanımı, kapsamı, temel unsurları, tarihi
gelişimi, amaçları, faydalı ve aksayan yanları ortaya konulacak, çevreye
duyarlı bütçeleme döngüsü ayrıntılı bir şekilde anlatılmaya çalışılacaktır.

Anahtar Kelimeler

Çevreye duyarlı bütçeleme, Yeşil bütçe, Yerel yönetimler

ENVIRONMENTALLY CONSCIOUS BUDGETING

Öz

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.

Anahtar Kelimeler

Environmentally conscious budgeting, Green budget, Local administrations

Kaynakça

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