Türk Kamu Mali Yönetiminde kamu harcamalarının yüksek denetimi
No Thumbnail Available
Date
2012
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
Denetim kavramı mali sistemlerin disiplin altına alınması konusunda son derece önemlidir. Bu açıdan bakıldığında denilebilir ki mali sistem kavramı var olduğundan beri denetim mevcuttur. Zaman içerisinde her ülkede kendi şartlarına göre değişiklikler gerçekleşmiş olsa da genel olarak denetimi; iç denetim, dış denetim ve yüksek denetim olarak sınıflandırmak mümkündür. Yüksek denetim genel anlamıyla devlet gelirlerinin nasıl harcandığını ve mali sistemin işleyişini kontrol etmektedir. Türk kamu mali yönetiminin yeniden yapılandırılması çerçevesinde, 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ve 6085 sayılı Sayıştay Kanunu ile birlikte kamu denetim sisteminde de değişim yönünde çalışmalar hız kazanmıştır. Denetimin kamudaki önem ve işlevi bakımından vazgeçilmez bir hizmet olduğu açıktır. Ancak, denetimin kendisinden beklenen işlevi görebilmesi için gerekli şartların yerine getirilmesi ve doğru şekilde yapılandırılması zorunludur. Söz konusu yapılandırma kapsamında, denetimin sorunlarının çözümüne katkı sağlayacak bir denetim sisteminin uluslararası kabul görmüş standartlara uygun olarak kurulmasına katkı sağlamak amacıyla, Ülkemiz denetim anlayışının uluslararası tanım ve standartlara uygun bir yapılanmaya kavuşturulması hedeflenmiştir. Bu çalışma ile Türk Kamu Mali Yönetiminde Kamu Harcamalarının Yüksek Denetimi ve uluslararası örnekleriyle karşılaştırıldığında Sayıştay?ın Türk Kamu Mali Yönetiminde üstlendiği rol ile Sayıştay?dan sistem içindeki beklentilerin neler olduğu irdelenecek ayrıca yeni yürürlüğe giren 6085 sayılı Sayıştay Kanunu?nun üstün ve eksik yönleri tespit edilmeye çalışılacaktır. Anahtar Kelimeler: Denetim, Yüksek Denetim, Kamu Harcamaları, Sayıştay, Kamu Mali Yönetimi
The concept of ?supervision? is extremely important for the discipline of financial systems. When considered from this point of view, despite the alterations according to all countries own conditions in time, the supervision is available since the existence of financial systems concept. It is probable to classify the supervision generally as internal audit, external audit and supreme audit. ?Supreme Audit? literally means the running of financial systems and controlling how the public revenue is spent. As a part of Restructuring of Turkish Public Finance Management, the studies towards change at public control system have accelerated with the Financial Management and Control Law numbered 5018 and Court of Accounts Law numbered 6085. It is clear that; the terms of the supervision process is an indispensable service because of its importance and function in the public sector. But it is compulsory to carry out the necessary conditions required and also it should be correctly figured so that the supervision functions as expected. In the context of configuration; a control system has been aimed to establish that is suitable accordance with the accepted standards of international settings also this system will contribute to solving the problems of audit, Thus, our country?s audit approach was aimed to unit a structure that is in accordance with international standards and definition. With this study, when we compare the supreme audit of public expenditures and its international examples in Turkish Financial Management, the role of court of Accounts in Turkish Financial Management and what had been expected in the system will be examined. Besides, The Law numbered 6085 which has entered into force new, will tried to be determined. Keywords: Supervision, Supreme Audit, Court Of Account, Public Finance Managemen
The concept of ?supervision? is extremely important for the discipline of financial systems. When considered from this point of view, despite the alterations according to all countries own conditions in time, the supervision is available since the existence of financial systems concept. It is probable to classify the supervision generally as internal audit, external audit and supreme audit. ?Supreme Audit? literally means the running of financial systems and controlling how the public revenue is spent. As a part of Restructuring of Turkish Public Finance Management, the studies towards change at public control system have accelerated with the Financial Management and Control Law numbered 5018 and Court of Accounts Law numbered 6085. It is clear that; the terms of the supervision process is an indispensable service because of its importance and function in the public sector. But it is compulsory to carry out the necessary conditions required and also it should be correctly figured so that the supervision functions as expected. In the context of configuration; a control system has been aimed to establish that is suitable accordance with the accepted standards of international settings also this system will contribute to solving the problems of audit, Thus, our country?s audit approach was aimed to unit a structure that is in accordance with international standards and definition. With this study, when we compare the supreme audit of public expenditures and its international examples in Turkish Financial Management, the role of court of Accounts in Turkish Financial Management and what had been expected in the system will be examined. Besides, The Law numbered 6085 which has entered into force new, will tried to be determined. Keywords: Supervision, Supreme Audit, Court Of Account, Public Finance Managemen
Description
Keywords
Kamu Yönetimi, Maliye, Denetim, Kamu Mali Yönetimi ve Kontrol Kanunu, Public Administration, Finance, Kamu denetimi, Control, Public Financial Management and Control Law, Kamu harcamaları, Public inspection, Kamu maliyesi, Public expenditures, Public finance, Sayıştay, Court of Accounts