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Journals / Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2020 / Sayı: 41

MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ

Mehmet Koçdemir(T.C. HAZİNE VE MALİYE BAKANLIĞI)0000-0002-5046-4730
Pages
246–272
Publication Date
2020-10-19
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Bu çalışmada, Türkiye'deki kamu idarelerinin faaliyet raporlarında yer alan bilgiler analiz edilerek, bu raporların yeterli mali bilgi içermediği açıklanmaktadır.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Kamu mali yönetimi, temelde vekalet ilişkisi çerçevesinde yönetilir.
📊
Key Findings & Data:Yetkiler, vatandaşlardan temsilcilere oradan mal ve hizmetlerin üretildiği yürütme düzeyine kadar devredilir ve geriye doğru verilen yetkinin nasıl kullanıldığının açıklanması gerekir.
💡
Conclusion & Impact:Bu çalışmada, Türkiye'deki kamu idarelerinin faaliyet raporlarında yer alan bilgiler analiz edilerek, bu raporların yeterli mali bilgi içermediği açıklanmaktadır.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Kamu mali yönetimi · faaliyet raporu · mali bilgi

Özet

Kamu mali yönetimi, temelde vekalet ilişkisi çerçevesinde yönetilir. Yetkiler, vatandaşlardan temsilcilere oradan mal ve hizmetlerin üretildiği yürütme düzeyine kadar devredilir ve geriye doğru verilen yetkinin nasıl kullanıldığının açıklanması gerekir. Böyle bir hesap verme ilişkisinde en önemli araçlar raporlardır ve faaliyet raporları da bunlardan biridir. Faaliyet raporları, bir “yıl sonu” raporu olarak, dönem sonu mali performansı da göstermesi gerektiğinden, raporlarda yeterli mali bilgiler bulunmalıdır. Türkiye’deki düzenlemelere göre, faaliyet raporları temel mali tablo bilgilerini de içermelidir. Ancak geleneksel ve dar yaklaşımlarda, mali yönetim genellikle bütçeye odaklandığından, zaman zaman bütçe bilgilerinin sunulmasıyla yetinilmiştir. Öte yandan, modern mali yönetim yaklaşımları, kamu varlıklarını, borçlarını, nakit ve öz kaynak hareketlerini kapsayan daha geniş bir mali bilgi sunumu gerektirir. Ayrıca bu tür raporların yayınlanması ve kolaylıkla erişilebilir olması da uluslararası bir standart durumundadır. Bu çalışmada, Türkiye'deki kamu idarelerinin faaliyet raporlarında yer alan bilgiler analiz edilerek, bu raporların yeterli mali bilgi içermediği açıklanmaktadır.

🔖

Cite This Article

Koçdemir, M. (2020). MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Sayı: 41, 246–272. https://doi.org/10.30794/pausbed.740378

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