Özet:

Turkish public financial management system has been restructured both by the amendment in the Constitution of the Turkish Republic and by the enforcement of the Public Financial Management and Control Law, abolishing the General Accounting Law.Within the framework of restructuring, the pratice of annexed budget was cancelled and the concept of consolifdated butget converted into the central government butget through being expanded to the new administrations within the scope. The Public Management and Control Law enforced in 2006 introduced new concepts and institıtions to the public financial management system. These concepts and institutions include some new techniques and processes such as fiscal transparency, accountability, efficienet use of resources, strategic planning performance based butgeting and multi-year butgeting.İn this paper, the new budget techniques and proceesses introduced by the public management system will be evaluated in terms negative and positive aspects, and solutions will be proposed

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