İngiltere'de uygulanan performans esaslı bütçe sistemi'nin değerlendirilmesi

Son yıllarda dünyada meydana gelen ekonomik krizlerin de etkisiyle kamu sektöründe harcamaların artması, vergilerinde artmasına neden olmuştur. Bu nedenle ülkeler Kamu Mali sistemlerini yeniden gözden geçirme ihtiyacı duymuşlardır. Ülkeler kamu hizmetlerinin kalitesinin iyileştirilmesi, kaynak kullanımında kapasitenin arttırılması, kamu kaynaklarının kullanılmasında verimliliğin artırılması, mali saydamlığın ve hesap verilebilirliğin geliştirilmesine yönelik çalışmalar yapmaya başlamışlardır.İngiltere de bütçeleme sisteminde yapısal değişikliğe giden ülkelerden biridir. Bu çalışmada İngiltere Performans Esaslı Bütçeleme sistemi incelenmiş ve değerlendirilmiştir.

An assessment of united kingdom's performance based budgeting system

In recent years, the economic crises occurring in the world with the impact of increased public sector spending has led increase in taxes. For this reason, countries have begun to reform their public financial system. In this regard they started to improve the quality of their public services, enhance their resource utilization, increase efficiency of their public resource usage and improve their fiscal transparency and accountability.UK is one such a country that has started structural change in its budgeting system. Thus, in this study. Performance Based Budgeting System of UK has been examined and evaluated.

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