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Ülkemizde ilk düzenli devlet muhasebesi kayıtları 1882 yılında mal sandıkları için Tensiki Kayıt Talimatnamesine dayansa da, devlet muhasebe sistemimiz bugün gelinen nokta itibariyle çok ileri seviyeleri yakalamıştır. 5018 sayılı yasayla, kamu mali yönetimi sisteminin uluslararası uyum hedeflenerek dizayn edilmiş olması, devlet muhasebesini de uluslararası seviyeye taşımıştır. Bugüne kadar mali raporlama ve devlet muhasebesi ile ilgili uluslararası geçerliliği olan bir çok standart geliştirilmiştir. Bu mali standart sistemlerinden en çok bilinen ve uygulama alanı olanları Ulusal Hesaplar Sistemi(SNA 1993-2008), Avrupa Hesap Sistemi(ESA 1995-2010), Uluslararası Kamu Sektörü Muhasebe Standartları(IFAC-IPSASs) ve Devlet Mali İstatistikleridir(GFSM 2001-2014). Bu standartlar birbirinden farklı gibi gözükseler de, bu standartların özellikle son dönemlerde oluşturulan yeni versiyonları eski versiyonları güncellemesi yanında diğer standart sistemlerle bağ kuran ve farklılıkları gideren bir yapıya kavuşmuştur. Ülkemizde 5018 sayılı yasa ile birlikte kamu birimlerinde tahakkuk esaslı muhasebe sistemine geçilmiştir. Bu sisteme uluslararası geçerlilik kazandırmak için standartlar belirlemek üzere 2005 yılında Devlet Muhasebe Standartları Kurulu(DMSK) oluşturulmuş ve bu kurul bugüne 30 Devlet muhasebe standardı yayınlamıştır. Bu standartlar kamu kesimi muhasebe standartları yayınlayan Uluslararası Muhasebeciler Federasyonunun(IFAC-IPSASB) yayınladığı toplam 41 IPSAS standardın bir çoğunu karşılamaktadır. DMSK henüz çıkaramadığı IPSAS standartlarıyla uyumlu standartlar konusunda ise kararlı olduğunu beyan etmektedir.
Given that the first regular Government Accounting Records in our country trace back to the Regularizing Records Bylaw in 1882, our government accounting system has reached an advanced level. Having public finance management system designed with the purpose of adaptation to the international system by the implementation of Law Number 5018, government accounting system is also brought to international level. Many of standards on financial reporting and government accounting with international validity have been developed up to today. The commonly known and applied one among these fiscal standards are System of National Accounts (SNA 1993 - 2008), European System of Accounts (ESA 1995 - 2010), International Public Sector Accounting Standards (IFAC-IPSASs) and Governmental Finance Statistics Manual (2001 - 2014). Although these standards seem to be different, the contemporary versions of these standards not only updated the older versions but also have links to each other and overcome differences. Accruals accounting began to be used in our country with the implementation of the Law Number 5018. The Government Accounting Standards Board (DMSK) was established to determine standards to make this system internationally valid, 30 government accounting standards have been published until today by this Board. These standards cover 41 IPSAS standards, which were published by the International Federation of Accountants (IFAC-IPSASB). DMSK has declared its resolution on publishing standards compliant to the remaining IPSAS standards.
Given that the first regular Government Accounting Records in our country trace back to the Tensiki Kayıt Talimatnamesi (Regularizing Records Bylaw) in 1882, our government accounting system has reached an advanced level. Having public finance management system designed with the aim of adaptation to the international system by the implementation of Law Number 5018, government accounting system is also brought to international level. Plenty of standards on financial reporting and government accounting with international validity have been developed up to today. The commonly known and applied one among these fiscal standards are System of National Accounts (SNA 1993 - 2008), European System of Accounts (ESA 1995 - 2010), International Public Sector Accounting Standards (IFAC-IPSASs) and Governmental Finance Statistics Manual (2001 - 2014). Although these standards seem to be different, the contemporary versions of these standards not only updated the older versions but also have links to each other and overcome differences. Accruals accounting began to be used in our country with the implementation of the Law Number 5018. The Government Accounting Standards Board (DMSK) was established to determine standards to make this system internationally valid, 30 government accounting standards have been published until today by this Board. These standards cover 41 IPSAS standards, which were published by International Federation of Accountants (IFAC-IPSASB). DMSK has declared its resolution on publishing standards compliant to the remainder IPSAS standards.
Field : Eğitim Bilimleri; Güzel Sanatlar; Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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