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Kamu Mali Yonetiminde Degisim ve Sayıstay’ın Performans Denetimi Yetkisinin Gelisimi

Author

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  • Fevzi Kacer

    (Bingol University)

Abstract

Kamu kurum ve kuruluslarının, kamu kaynaklarını kullanırken, gerçeklestirmis oldukları is ve islemlerinin sadece mevzuata uygunluk, dogruluk ve duzenlilik yonlerinden denetlenmesi gunumuzde artık yeterli gorulmemektedir. Aynı zamanda bu kaynakların verimli, etkili ve tutumlu bir sekilde hesap verme sorumlulugu kapsamında kullanılması, sadece girdilere deiil, cıktı ve sonuclara odaklanan bir denetimi gerekli kılmaktadır. Bu baglamda gelismis ve gelismekte olan ulkeler acısında kamu mali yönetimi reformları kapsamında performans denetimi gundeme gelmistir. Ülkemizde de kamu mali yonetimi alanında yapılan reformlar sonucunda Sayıstay Baskanlıgı dıs denetim kapsamında kamu idarelerine yonelik performans denetimi yapma yetkisine sahip olmustur. Bu calısmada; kamu mali yonetimi alanındaki degisim ve donuşumlere kısaca deginilmis ve performans denetimi incelenmistir. Bu kapsamda Sayıstay’ın performans denetim yetkisi tarihsel surec icinde ele alınmıstır. Ayrıca yapılan yasal duzenlemeler ve bu duzenlemelerde Sayıstay’ın performans denetimi yetkisinin gelisimi ele alınmıstır. Sayıstay’ın yapmıs oldugu performans denetimi kapsamında verimlilik, etkililik ve tutumluluk (VET) denetimi yapamadıgı sadece performans bilgisi denetimi yaptığı tartısılmıstır.

Suggested Citation

  • Fevzi Kacer, 2019. "Kamu Mali Yonetiminde Degisim ve Sayıstay’ın Performans Denetimi Yetkisinin Gelisimi," Bingol University Journal of Economics and Administrative Sciences, Bingol University, Faculty of Economics and Administrative Sciences, vol. 3(1), pages 29-47, August.
    • Handle: RePEc:bgo:journl:v:3:y:2019:i:1:p:29-47repec/bgo/
    DOI: https://dx.doi.org/10.33399/biibfad.516336
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    More about this item

    Keywords

    Performans denetimi; Sayıstay; Kamu mali yonetimi; Dıs denetim; VET.;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • E69 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Other
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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