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Performans Esaslı Bütçeleme Sisteminin Teorik ve Pratik Sorunları

Theoratical and Practical Problems Of Performance-Based Budgeting System

Journal Name:

  • Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Publication Year:

  • 2012

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
This study elucidates and elaborates the structure and characteristics of performance based budgeting system located in the very kernel of debates surrounding reforms of public financial management reforms more popularly implemend international in the recent times. Given the accounts of theoratical works and country reform implementions the budget structure in question is edowed with a number of strengths coupled however with weaknesses and draw backs yet. This very study concentrates on both the theoratical and practical problems and illuminates the discussion.
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Abstract (Original Language): 
Çalışmamız son yıllarda dünya ülkelerinde yaygın bir şekilde uygulanan kamu mali yönetim reformlarının temelinde yer alan performans-esaslı bütçe sisteminin yapısı ve özelliklerini ele almaktadır. Teorik çalışmalar ve ülke reform uygulamaları incelendiğinde söz konusu bütçe sisteminin yapısında bir takım avantajlar kadar önemli güçlük, sorun ve zayıflıkları da barındırdığı gözlenmektedir. Çalışmamız bu teorik ve pratik sorunlar üzerine odaklanmakta ve bunlarınortaya koymaya çalışmaktadır
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  • Turkish

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REFERENCES

References: 

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