Abstract:

(Government Accounting Standards Arranged From The Perspective of International Public Sector Accounting Standards and Some Suggestions Concerning The Application of These Standards) In our country, government accounting applications developed by the coverage of the law numbered 1050, have been remained sufficient when the economic growth of public sector is considered. Since 2005, public financial and administrative reforming studies have accelerated, and government accounting has been in process of reshaping in respect to public sector accounting with the law numbered 5018. When International developments and the significance of public sector in economy are considered, the importance of public sector accounting has turned out to be undeniable. In order for public sector accounting to be applied properly, primarily the faults in system developing should be undone. Previously, instead of developing a chart of accounts, the principles and standards concerning public sector accounting are required to be prepared. Consequently, when technical applications are rendered properly, the behavioral problems arising from the culture of long-lasting governmental accounting will be able to be solved rapidly.

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