Üniversitelerde performans esaslı bütçe sisteminin etkinliği: İnönü Üniversitesi örneği
Küçük Resim Yok
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Kalkınma planları ve programlarda yer alan politika ve hedefler doğrultusunda kamu kaynaklarının etkili, ekonomik ve verimli bir şekilde elde edilmesi ve kullanılması, hesap verebilirliğin ve malî saydamlığın sağlanması günümüz kamu ekonomilerinde hayati öneme sahiptir. Bu kapsamda kamu malî yönetiminin yapısını ve işleyişini, kamu bütçelerinin hazırlanmasını, uygulanmasını, tüm malî işlemlerin muhasebeleştirilmesini, raporlanmasını ve malî kontrolü düzenlemek amacıyla "Kamu Mali Yönetimi ve Kontrol Kanunu" 01.01.2006 tarihi itibariyle yürürlüğe girmiştir. Bu kanun çerçevesinde uygulamaya konulan "Performans Esaslı Bütçe Sistemi", diğer kamu kurumlarında olduğu gibi üniversitelerde de kamu kaynaklarının kullanımını, idarelerin geleceğe ilişkin misyon ve vizyonlarını oluşturmasına, stratejik amaçlar ve ölçülebilir hedefler saptamasına, performanslarını önceden belirlenmiş olan göstergeler doğrultusunda ölçmesine ve bu sürecin izleme ve değerlendirmesini yapmak amacıyla katılımcı yöntemlerle stratejik plan hazırlamasına dayandırmıştır. Bu araştırmanın temel amacı kamu kurumlarında uygulanan Performans Esaslı Bütçe Sistemini, stratejik plan – bütçe uyumu açısından İnönü Üniversitesi örneği üzerinden incelemektir. Bu amaç doğrultusunda kuramsal çerçeveye göre yazın taraması yapılmış ve çalışmanın teorik kısmı oluşturulmuştur. Araştırmanın kuramsal çerçevesine göre bütçe kavramına ve bütçe hakkının tarihi gelişimine, Türkiye'de stratejik planlama ve performans esaslı bütçelemeye ilişkin bilgilere yer verilmiştir. İnönü Üniversitesinin 2017-2021 dönemine ait stratejik planı ve bütçeleri arasındaki ilişki gerçekleşen veriler üzerinde analiz edilerek araştırma soruları kapsamında değerlendirilmiştir. Araştırma sonucunda kurumun stratejik planı ve bütçe gerçekleşmeleri arasında tespit edilen uyumsuzluklara yer verilerek bu uyumsuzlukların giderilmesine yönelik çeşitli önerilerde bulunulmuştur.
Obtaining and using public resources effectively, economically and efficiently in line with the policies and objectives included in development plans and programs, and ensuring accountability and financial transparency are of vital importance in today's public economies. In this context, "Public Financial Management and Control Law" came into force as of 01.01.2006 in order to regulate the structure and functioning of public financial management, the preparation and implementation of public budgets, the accounting, reporting and financial control of all financial transactions. The "Performance Based Budget System", which was put into practice within the framework of this law, allows the use of public resources in universities, as well as in other public institutions, to create the mission and vision of the administrations for the future, to determine strategic goals and measurable targets, to measure their performance in line with predetermined indicators, and to monitor and monitor this process. It was based on the preparation of a strategic plan with participatory methods in order to make its evaluation. The main purpose of this research is to examine the Performance Based Budget System implemented in public institutions in terms of strategic plan - budget harmony, through the example of İnönü University. For this purpose, a literature review was made according to the theoretical framework and the theoretical part of the study was formed. According to the theoretical framework of the research, the concept of budget and the historical development of the right to budget, strategic planning and performance-based budgeting in Turkey are given. The relationship between the strategic plan and budgets of İnönü University for the period 2017-2021 was analyzed on the actual data and evaluated within the scope of research questions. As a result of the research, the incompatibilities identified between the strategic plan of the institution and the budget realizations were included and various suggestions were made to eliminate these inconsistencies.
Obtaining and using public resources effectively, economically and efficiently in line with the policies and objectives included in development plans and programs, and ensuring accountability and financial transparency are of vital importance in today's public economies. In this context, "Public Financial Management and Control Law" came into force as of 01.01.2006 in order to regulate the structure and functioning of public financial management, the preparation and implementation of public budgets, the accounting, reporting and financial control of all financial transactions. The "Performance Based Budget System", which was put into practice within the framework of this law, allows the use of public resources in universities, as well as in other public institutions, to create the mission and vision of the administrations for the future, to determine strategic goals and measurable targets, to measure their performance in line with predetermined indicators, and to monitor and monitor this process. It was based on the preparation of a strategic plan with participatory methods in order to make its evaluation. The main purpose of this research is to examine the Performance Based Budget System implemented in public institutions in terms of strategic plan - budget harmony, through the example of İnönü University. For this purpose, a literature review was made according to the theoretical framework and the theoretical part of the study was formed. According to the theoretical framework of the research, the concept of budget and the historical development of the right to budget, strategic planning and performance-based budgeting in Turkey are given. The relationship between the strategic plan and budgets of İnönü University for the period 2017-2021 was analyzed on the actual data and evaluated within the scope of research questions. As a result of the research, the incompatibilities identified between the strategic plan of the institution and the budget realizations were included and various suggestions were made to eliminate these inconsistencies.
Açıklama
Anahtar Kelimeler
İşletme, Business Administration
