Abstract:

The concept of public expenditure management in the finance literature is narrow-scoped when the content of the budget document has taken into account. The subject of this study is that public expenditure management should be handled comprehensively with the concept of budget management. The study aims to consider the issue not only in terms of expenditure but also in terms of income in fulfilling the functions of the budget document and using resources effectively. In addition, it aims to reveal that the concept of budget management is as important as the concept of expenditure management. However, the concept of budget management is also a whole with the processes of preparation and implementation of the budget. When we look at the studies in the literature, the concept of budget management is using less than the concept of expenditure management. In this context, it is seeing that an understanding of estimating income and expenditures and reaching the estimated income and expenses is dominant. The budget is implemented in the form of forecasts and reaching forecasts. This situation is expressed as “success in budget management”. However, in this study, the concept of budget management; covers the realization of the budget process, the revenue and expenditure aspects of the budget, the budget system, fiscal rules, planning, and decision-making policies. in this paper, the theoretical meaning of the concept of budget management, which is rarely using in the literature, has been revealed under the stated perspective. The issue of success in budget management was emphasizing. In this direction, the example of Turkey has been referring. Budget management has been evaluating within the scope of revenue aspect of the budget, budget system, planning, and fiscal rule.

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