ENVIRONMENTALLY CONSCIOUS BUDGETING SYSTEM: BOLOGNA SAMPLE

Abstract

Environmentally conscious budgeting system has been developed to be implemented at local governments, especially in municipalities for the protection of the environment at the local level and the management of natural resources. Environmentally conscious budgeting system uses the same methods with the well known annual financial budgeting sysytem. But this system is not approaching to the environment as an amount of money, examines the consumption and protection of natural resources. The system is implemented by various municipalities around the world. Bologna stands out as a municipality that has made significant efforts to protection natural resources and the environment and is among the local governments that have successfully implemented the environmentally conscious budgeting system. In this framework, firstly the definition, scope and objectives of environmentally sensitive budgeting system are mentioned and after then the development and functioning of the system in Bologna is explained in detail. 

Keywords

• Environmentally conscious budgeting system,Green budget,Municipalities

ÇEVREYE DUYARLI BÜTÇELEME SİSTEMİ: BOLOGNA ÖRNEĞİ

Abstract

Çevreye duyarlı bütçeleme sistemi, yerel düzeyde çevrenin korunması ve doğal kaynakların yönetimi için yerel yönetimlerde, özellikle de belediyelerde uygulanmak üzere geliştirilmiştir. Bilinen yıllık finansal bütçeleme sistemi ile aynı yöntemleri kullanmaktadır. Ancak çevreye duyarlı bütçeleme, çevreyi parasal bir değer olarak ele almamakta; çevresel kaynakların tüketimini veya korunmasını irdelemektedir. Sistem, dünya üzerinde çeşitli belediyeler tarafından uygulanmaktadır. Bologna, doğal kaynaklar ve çevrenin korunmasına yönelik olarak önemli çalışmalar yapan bir belediye olarak karşımıza çıkmakta ve çevreye duyarlı bütçeleme sistemini başarılı bir şekilde uygulayan yerel yönetimler arasında yer almaktadır. Bu çerçevede çalışmada, öncelikle çevreye duyarlı bütçeleme sisteminin tanımı, kapsamı ve amaçlarından bahsedilmekte ve sonrasında sistemin Bologna’daki gelişimi ve işleyişi ayrıntılı bir şekilde anlatılmaktadır. 

Keywords

• Çevreye duyarlı bütçeleme,Yeşil bütçe,Belediyeler

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