Özet:

The public budget is one of the most indispensable financial instruments of the state. This financial instrument is used to direct the fiscal policy when necessary and to provide public goods, which are the primary function of the state, and to increase the welfare of the citizens with social policies and transfer payments in need. The essence, which makes public budgets differ from private budgets, is its legal feature. In addition to the legality of public budget, the principles of regulation and implementation of the budget are also regulated by law. Nonetheless, apart from all these, capital budgets are considered as technical documents, and these documents should be prepared within a certain system. Budget systems have been revised through the historical process in many countries and new budget systems have being introduced. From the classical budget system, which adopted the basic philosophies of the Classical Economic Thought System and is the dominant economic notion for a very long period, to the Program budgeting system, which is the most widely applied program, many budget systems have taken part in public financial management. In 1973, The Classic Budget System, which was implemented in our country for many years, was replaced by the Program Budgeting System, but a successful implementation process could not manage. In 2003 latter, the event of adoption of the KMYKK numbered 5018, the Performance-Based Budget system has started to be implemented. As of 2021, the current budget system will be abandoned, and a new budget system will be implemented. In this context, we will try to analyze the basic features of our new budget system and expectations from this budget system by examining the budget systems from past to present in our article.

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