Hesap verilebilirlik mekanizmasının işleyişinde Türk Sayıştay'ının rolü ve değişen önemi
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Dosyalar
Tarih
2017
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Her geçen gün artan nüfus ve küreselleşme kapsamında yönetsel alanda uluslararası yakınlaşmalar, devletin hem gelir hem de gider kaynaklarının artmasına ve takibinin de zorlaşmasına neden olmaktadır. İdarenin mali sorumluluğu kapsamında etkinlik, verimlilik ve mali disiplin çerçevesinde halkın net bilgi alması gerekmektedir. Bu da ancak hesap verebilirlik ilkesiyle mümkündür. Amacın yönetsel ve mali açıdan hem ülkesel bazda belirlenen hem de diğer ülkelerde ve Avrupa Birliği tarafından kabul edilen performans standartları dâhilinde en iyiye ulaşmak ve en iyi hizmeti sunmak olduğu bu süreçte, hesap verebilirlik kavramı ilgili diğer kavramlar vasıtasıyla güçlendirilmeye çalışılmaktadır. Söz konusu süreçler mali denetimleri sağlayan kuruluş olan Sayıştayların da işleyişinde değişiklikler ortaya çıkarmakta ve denetim alanlarında farklı görevler yüklenmektedir. Bu kurumların görev ve sorumluluğunun artmasına binaen iyi uygulamaları takip ederek yakalamak, ilgili kurum için bir ihtiyaç hatta zorunluluk olmuştur. Türkiye söz konusu süreçleri yakından takip eden ve Sayıştay'ın etkinliğini artırmaya yönelik olarak mevzuatlarında birçok düzenleme yapan ülkelerdendir. Özellikle 2003 yılında yürürlüğe girmiş olan 5018 sayılı Kamu Mali Yönetimi ve Kontrol Kanunu ile yeni bir hesap verme sorumluluğu sistemi ortaya konmuştur. Bu sayede idarenin idareye ve idarenin vatandaşa olan sorumluluğu hesap verebilirlik ilkesi çerçevesinde artırılmıştır. Ayrıca Sayıştaylar arası işbirlikleri ile birlikte Türkiye'nin kamu mali yönetim sisteminde hesap verme sorumluluğunun sağlanmasında daha etkin bir rol alması da sağlanmıştır. Bu kapsamda hesap verebilirlik ilkesinin incelenmesi değişen ve gelişen yasalarla da önem arz etmiştir. Söz konusu çalışmayla; etkin devlete ulaşabilmek adına hesap verebilirlik kavramının işleyişinde Türk Sayıştay'ının rolünün ve önemin idari ve mali teşkilattaki yerinin belirtilmesi amaçlanmıştır.
International convergences in managerial area within the scope of increasing population and globalization everyday causes increase in the expense sources of the government and complexity in following them. It is required within the scope of the financial liability of the government that the people are to receive clear information as per effectiveness, efficiency and financial discipline. This may be realized only with the accountability principles. In a process in which the objective is to attain the best and provide the best services defined managerially and financially by country and to attain the best and provide the best service as per the performance criteria accepted by the European Union, it is attempted to strengthen accountability concept via other concepts. The cited processes leads changes in operation of the Chamber of Accounts as an entity providing financial audits and bring different obligations in the audit areas. Follow and embrace the good practices due to increase of the duties and liabilities of these institutions became a need or even an obligation for the applicable entity. Turkey is one of the countries which made many regulations in the legislations for following the cited processes and increasing the effectiveness of the Chamber of Accounts. In particular, with the Law No 5018 Public Financial Management and Control Law being effective in 2003, a new accountability system was occurred. In this sense, the responsibility of the administration to administration and the responsibility of the administration to the citizens were increased pursuant to the accountability principle. Besides, with the collaborations between chambers of account, it was ensured Turkey takes more effective role in providing the accountability liability in the public financial management system. In this sense, reviewing the accountability became essential with the changing and developing laws. With this thesis, it is attempted to define the role and importance of Turkish Chamber of Accounts in operation of accountability concept in the place of the administrative and financial organization in order to achieve effective government.
International convergences in managerial area within the scope of increasing population and globalization everyday causes increase in the expense sources of the government and complexity in following them. It is required within the scope of the financial liability of the government that the people are to receive clear information as per effectiveness, efficiency and financial discipline. This may be realized only with the accountability principles. In a process in which the objective is to attain the best and provide the best services defined managerially and financially by country and to attain the best and provide the best service as per the performance criteria accepted by the European Union, it is attempted to strengthen accountability concept via other concepts. The cited processes leads changes in operation of the Chamber of Accounts as an entity providing financial audits and bring different obligations in the audit areas. Follow and embrace the good practices due to increase of the duties and liabilities of these institutions became a need or even an obligation for the applicable entity. Turkey is one of the countries which made many regulations in the legislations for following the cited processes and increasing the effectiveness of the Chamber of Accounts. In particular, with the Law No 5018 Public Financial Management and Control Law being effective in 2003, a new accountability system was occurred. In this sense, the responsibility of the administration to administration and the responsibility of the administration to the citizens were increased pursuant to the accountability principle. Besides, with the collaborations between chambers of account, it was ensured Turkey takes more effective role in providing the accountability liability in the public financial management system. In this sense, reviewing the accountability became essential with the changing and developing laws. With this thesis, it is attempted to define the role and importance of Turkish Chamber of Accounts in operation of accountability concept in the place of the administrative and financial organization in order to achieve effective government.
Açıklama
Anahtar Kelimeler
Kamu Yönetimi, Public Administration ; İşletme, Business Administration, Göçler, Migrations ; Mülteci hakları, Refugee rights ; Mülteciler, Refugees ; Sosyolojik analiz, Sociological analysis ; Suriyeliler, Syrians ; Uluslararası göç, International migration ; Yasadışı göç, Illegal migration ; Zorunlu göç, Forced emigration
