AMERİKA’DA YEREL YÖNETİMLER İÇİN GELİŞTİRİLEN MALİ DURUM ANALİZİ YÖNTEMLERİNİN TÜRKİYE’DEKİ YEREL YÖNETİMLERE UYGULANABİLİRLİĞİ

5018 sayılı Kamu Mali Yönetimi ve Kontrol kanunu ile birlikte, kamu sektöründe şeffaflık ve hesapverebilirlik kavramlarının önemi artmış ve nakit esaslı muhasebe sisteminden tahakkuk esaslı muhasebe sistemine geçilmiştir. Yeni sistem, karar verme ve faaliyetlerin değerlendirilmesi süreçlerinde kullanılmasına imkan sağlayacak kapsamlı mali tablolar üretilmesini zorunlu kılmış, ve mali durum analizine de olanak sağlamıştır. Bu çalışma kapsamında, Amerika’da özellikle yerel yönetimler için geliştirilen ICMA Modeli, 10-Puan Test Modeli ve GASB Raporlama modeli gibi mali analiz yöntemlerinin detaylı olarak incelenmesi ve ülkemiz yerel yönetimleri için en uygun yöntemin tespit edilmesi amaçlanmıştır. Tüm oranların mali tablo verilerinden temin edilmesi nedeniyle GASB raporlama modelinin Türkiye’de büyükşehir belediyeleri için uygulanabilir bir yöntem olduğu tespit edilmiştir.

Anahtar Kelimeler:

Kamu sektörü, tahakkuk esaslı muhasebe, finansal durum analizi, yerel yönetimler

THE APPLICABILITY OF FINANCIAL CONDITION ANALYSIS METHODS DEVELOPED FOR UNITED STATES LOCAL GOVERNMENTS TO TURKISH LOCAL GOVERNMENTS

With the Public Finance Management and Control Law No. 5018, it has increased the importance of transparency and accountability in the public sector, and the cash based accounting system has been replaced by the accrual based accounting system. The new regulation has also made obligatory the preparation of extensive financial statements to be used in decision-making and activity evaluation processes, and it has enabled the financial condition analysis. In this study, a detailed examination of the financial analysis methods such as ICMA’s model, 10-Point Test and GASB reporting model developed especially for local governments in the United States (US) and to determine the most appropriate method for local governments in Turkey is aimed. It was determined that the GASB reporting model is applicable to metropolitan municipalities in Turkey due to the ease of obtaining all ratios required by the models from municipality’ financial statements.

Keywords:

Public sector, accrual based accounting, financial condition analysis, local governments,

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