Özet:

As is the case with all over the world, globalization process which envisaged to free movement of capital, also changed something in economic affairs in Turkey. Basic principles of public finance management are one of the changing areas affected intimately foreign trade policies. Foreign trade policy which is one of the most important instruments for the fulfillment to purpose of balance of trade to be aimed at the integration with economic policy of country and accordance with the developments of world trade trends with the practices of strategic planning and annual report that are changes subjects in public finance management. However, success of these practices related with not only renewing of institutions and rules and changing mentality but also structural qualities in the changing areas. Problems with the structural qualities are erect barriers on changing. As a result, as a decision maker in public economy, government has important missions in this respect

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