Özet:

To establish the morality of financial discipline and financial responsibility, to preserve macroeconomic stability, to provide a environment of confidence and predictability in the economy, to the generations-inter-balanced distribution of financial burden and benefits and to the long-term sustainability of public finance, corporate financial policy practices have become increasingly prevalent in many developed and developing countries. In the spread of corporate financial policy practices, the public disadvantages resulting from the will / prediction financial policies, its tax and non-tax sources and financing and the effects and consequences of this open financing have played a major role. This study summarizes the basic literature and theoretical infrastructure on the financial rule.

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