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Kamu-Özel İşbirliklerinin Devlet Muhasebe Sistemindeki Yeri ve Önemi

Author

Listed:
  • Uğur EMEK

    (DPT)

Abstract

Son yıllarda büyük ölçekli altyapı yatırımlarının gerçekleştirilmesinde, KÖİ sözleşmeleri aracılığıyla özel finansman sağlanması giderek popüler oldu. Uygulanan projelerin değerini artırmak amacıyla proje riskleri daha iyi yönetebilecek tarafça üstlenilmektedir. Mali saydamlık ve hesap verebilirlik ilkeleri çerçevesinde, idarenin KÖİ sözleşmelerinde üstlendiği risklerin devlet muhasebe sistemi içerisinde gösterilmesi gerekmektedir. Türkiye’nin mevcut uygulamasında idarenin sorumlu olduğu doğrudan ve koşullu yükümlülükler devlet muhasebesinde ve ulusal hesaplarda gösterilmemektedir. Bu çalışmada uluslararası muhasebe standartları çerçevesinde KÖİ sözleşmelerinin raporlama usulleri incelenmekte ve Türkiye için politika önerileri geliştirilmektedir.

Suggested Citation

  • Uğur EMEK, 2014. "Kamu-Özel İşbirliklerinin Devlet Muhasebe Sistemindeki Yeri ve Önemi," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 29(337), pages 09-38.
    • Handle: RePEc:iif:iifjrn:v:29:y:2014:i:337:p:09-38
    as

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    More about this item

    Keywords

    Altyapı; Kamu Özel İşbirlikleri; Muhasebeleştirme; Türkiye;
    All these keywords.

    JEL classification:

    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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