Türkiye'de Performans Esaslı Bütçeleme Sisteminin Değerlendirilmesi

Abstract

In this study, it is aimed to make evaluations about the components of budgeting in Turkey, to present suggestions about how some of these components should undergo changes in the production of performance information in a way that will affect the results and in the establishment of the plan-budget relationship. In addition, budgeting elements in some OECD countries selected according to performance-based budgeting approaches are discussed and it is aimed to make inferences about whether some of them can be integrated into the system in Turkey. For this purpose, first of all, budgeting systems were mentioned in the study. Then, the budgeting elements in the mentioned countries are emphasized. In the last part, budgeting components in Turkey are discussed in detail and evaluations and suggestions are made. As a result of the study, it has been evaluated that strategic planning and the newly included program structure and expenditure reviews create a budgeting ecosystem and that making improvements with a top-down method will increase efficiency in order for this ecosystem to function properly. It has been determined that it would be beneficial to include the implementations with results in the countries included in this study after these improvements are made.