Kamu Nakit Yönetiminin Modernizasyon Sürecine Teorik Yaklaşım

Modern nakit yönetimi, maliyet etkinliği göz önünde bulundurularak nakit akımlarının ve nakit rezervinin etkin ve verimli yönetilmesi süreci ve stratejilerinin bütünüdür. Modern kamu nakit yönetimi anlayışı, bütçe harcamalarının finansmanı için gerekli nakdi temin etmenin ötesinde, kamu nakdinin alternatif finansal araçlar ile değerlendirilmesi ve kamu kaynağının tek bir hesap üzerinden yönetilmesi, etkin talep-tahmin-program kapasitesinin oluşturulması, nakit yönetimi performansının ölçülmesi ve nakit yönetiminin diğer paydaşlar ile etkilişim süreçlerini içermektedir. Modern nakit yönetimin gerekliliklerini ve işleyişini detaylı analiz edebilmek için çalışmada nakit yönetimi kavramına, nakit yönetimi yaklaşımlarına, modern nakit yönetiminin amaçlarına, nakit yönetimi performans ölçümünde dikkat edilmesi gereken hususlara yer verilmiş ve nakit yönetiminin diğer paydaşlarla etkileşimine değinilmiştir. Çalışmanın son kısmında, modern nakit yönetimine geçiş süreci incelenmiş ve geçiş sürecinin tamamlanması için gerekli olan dört temel bileşen analiz edilmiştir. Çalışmada, modern kamu nakit yönetimi ilkeleri ve kamu nakit yönetiminin modernizasyon süreci kapsamlı bir şekilde ele alındığından, çalışmanın nakit yönetimi literatürüne katkı sağlayacağı düşünülmektedir.

The Theoretical Approach to the Modernization Process of Public Cash Management

Modern cash management is the strategy and entire processes for managing the government’s cash flows and cash reserve cost-effectively. An effective public cash management approach, meaning beyond the providing cash for financing budget requirements, encompasses the following process regarding remunerating cash resources with alternative instruments, managing resources by a single hand, developing an effective demand-forecasting-programming module, measuring performance of cash forecasting and strengthing interaction with other actors. In order to understand the importance and role of modern cash management, its function, purposes, principles and interactions with other actors taking part in the public financial management are expressed in this study. Also, the modernization process of cash management is examined through four separate phases in the last part of the study. Considering that the modern public cash management approach and its modernization process are taken in the study as a whole, this study is believed to contribute to the cash management literature

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