Kamu Kurumlarında Mali Tablo Analiz Yöntemlerinin Uygulanabilirliği

Yıl 2017, Sayı: 105, 1 - 40, 01.06.2017

Mustafa Ersöz

Öz

Şeffaflık ve hesap verebilirlik demokrasilerde kamu mali yönetiminin kalitesine katkı sağlamaktadır. Özellikle son dönemde karmaşık devlet faaliyetlerinin kamuoyunca bilinmesine yönelik uygulamalar gelişmiş ve sorumluların faaliyetleri neticesinde hesap verebilecekleri mekanizmalar geliştirilmiştir. Kamu mali yönetiminde şeffaflık ve hesap verebilirliğe katkı sağlayan uygulamalardan bir tanesi kapsamlı bir kayıt ve raporlama imkânı sunan muhasebe sistemidir. Muhasebe sistemi aracılığıyla üretilen mali tabloların ilgili taraflarca incelenmesi ve analiz edilmesi sonucunda idarelerin mali durumu, faaliyetlerinin etkinliği ve verimliliği konularında fikir sahibi olunabilmekte, idarecilerin kamuoyuna ve vergi mükelleflerine hesap vermesi sağlanmaktadır. Bu nedenle, özellikle özel sektörde işletmelerin finansal durumunu anlamak için geliştirilen mali tablo analiz yöntemlerinin kamu kurumlarının mali tabloları üzerinde de uygulanabilirliğinin anlaşılması önem kazanmaktadır. Bu makale ile, mali tablo analiz yöntemlerinin kamu kurumlarının mali tabloları üzerinde de uygulanabilir olup olmadığı ve uygulanması durumunda elde edilen sonuçların karar vericiler ve vatandaşlar için faydalı bir araç olarak kullanılıp kullanılamayacağı değerlendirilecektir

Anahtar Kelimeler

Şeffaflık, Hesap verebilirlik, Mali tablo analizi, Kamu kurumlarında mali tablo analizi, Yerel yönetim

APPLICABILITY OF FINANCIAL STATEMENT ANALYSIS TECHNIQUES FOR PUBLIC SECTOR ENTITIES

Öz

Transparency and accountability improve the quality of public financial management in democracies. Especially in recent times, new applications have been developed to let the public learn about complex government activities, and some mechanisms have been established to hold administrations accountable for their actions. One of the mechanisms that contribute to accountability and transparency in public financial management is an accounting system that provides comprehensive recording and reporting. As result of the analysis of financial statements that were produced by the accounting system, it becomes possible to evaluate public entities’ financial condition and the efficiency and effectiveness of their activities and to hold public administrators accountable. For this reason, it is important to understand the applicability of financial statement analysis techniques, which were developed particularly to understand entities financial status in private sector, on the public sector financial statements. This article evaluates whether financial statement analysis techniques are applicable to the financial statements of the public sector, and if so, whether their results can be used as a valuable tool by decision makers and citizens. To that end, financial statement analysis methods were applied on the balance sheets of a metropolitan municipality and a university. The study concludes that financial statement analysis methods can be used in public sector in Turkey and that the analysis results can be important and significant for financial statement users, but it is necessary to develop specific ratios by considering the activities and responsibilities of some entities particularly with respect to ratio analysis

Anahtar Kelimeler

Transparency, Accountability, Financial statement analysis, Financial statement analysis in public sector, Local government

Kaynakça

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