MALİ BİLGİ SUNUMU AÇISINDAN TÜRKİYE’DEKİ KAMU İDARELERİ FAALİYET RAPORLARININ ANALİZİ

Year 2020, Issue: 41, 246 - 272, 19.10.2020

Mehmet Koçdemir

https://doi.org/10.30794/pausbed.740378

Cited By: 1

Abstract

Kamu mali yönetimi, temelde vekalet ilişkisi çerçevesinde yönetilir. Yetkiler, vatandaşlardan temsilcilere oradan mal ve hizmetlerin üretildiği yürütme düzeyine kadar devredilir ve geriye doğru verilen yetkinin nasıl kullanıldığının açıklanması gerekir. Böyle bir hesap verme ilişkisinde en önemli araçlar raporlardır ve faaliyet raporları da bunlardan biridir. Faaliyet raporları, bir “yıl sonu” raporu olarak, dönem sonu mali performansı da göstermesi gerektiğinden, raporlarda yeterli mali bilgiler bulunmalıdır. Türkiye’deki düzenlemelere göre, faaliyet raporları temel mali tablo bilgilerini de içermelidir. Ancak geleneksel ve dar yaklaşımlarda, mali yönetim genellikle bütçeye odaklandığından, zaman zaman bütçe bilgilerinin sunulmasıyla yetinilmiştir. Öte yandan, modern mali yönetim yaklaşımları, kamu varlıklarını, borçlarını, nakit ve öz kaynak hareketlerini kapsayan daha geniş bir mali bilgi sunumu gerektirir. Ayrıca bu tür raporların yayınlanması ve kolaylıkla erişilebilir olması da uluslararası bir standart durumundadır. Bu çalışmada, Türkiye'deki kamu idarelerinin faaliyet raporlarında yer alan bilgiler analiz edilerek, bu raporların yeterli mali bilgi içermediği açıklanmaktadır.

Keywords

Kamu mali yönetimi, faaliyet raporu, mali bilgi, hesap verme

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