Avrupa Birliği Sürecinde Türk Kamu Mali Yönetiminin Yeniden Yapılandırılması: Çok Yıllı Bütçelemenin Uygulanabilirliği

Important developments in the restructuring of public financial management systems are taking place around the world. Governments engage in substantial efforts to ensure the prominence of effectiveness, economy and efficiency in the utilization of existing public resources and to increase the quality of rendering public services. In effect, what lies in the basis of these developments is the fact that fiscal discipline approach has become the basic element of fiscal policies. As a natural outcome of this, momentous changes occur in the public financial management systems over the recent years around the world and in Turkey, and new approaches are developing in the utilization of public resources, establishment of policy-plan-budget link in order to realize the aforementioned goals. In the realization of the goal of basing budgets on pre-determined policy and plans, multi-year budgeting stands out as an important instrument. This study emphasizes the efforts of transformation in public financial management systems around the world and in Turkey and elaborates on the approach of multi-year budgeting both in theoretical terms and within the framework of the experience of Turkey in this respect.