Süleyman DİKMEN

218

BÜTÇE GÖZETİMİ AÇISINDAN BAĞIMSIZ MALİ KURUMLARIN BÜTÇE SÜRECİNDEKİ ROLÜ

Yirmi birinci yüzyılda yaşanan bölgesel ve küresel finansal krizler sonrası hükümetlerinmali saydamlık ve hesap verebilirlik konularında yaşadıkları sorunlar ve yasama organınıngüçlendirilmesi ihtiyacı, bağımsız mali kurumları daha popüler hale getirmiştir. Bağımsızmali kurumlar bütçe gözetimi konusunda yasama organı ve yüksek denetim kurumunayardımcı olmaktadır. Çalışma, bağımsız mali kurumların bütçe sürecindeki rolünü bütçegözetimi açısından ele almayı amaçlamaktadır. Bağımsız mali kurumların teorik altyapısıve bütçe sürecindeki rolü, Ekonomik İşbirliği ve Kalkınma Örgütünün (OECD) 2019 yılıBağımsız Mali Kurumlar Veri Tabanında yer alan verileri ve Uluslararası Bütçe Ortaklığının(IBP) 2017 yılındaki Açık Bütçe Anket verileri kullanılarak değerlendirilmiştir. Bağımsız malikurumların bütçe gözetimi ile yasama organı ve yüksek denetim kurumunun bütçe gözetimiarasındaki ilişki regresyon analizi yardımıyla incelenmiştir. Bağımsız mali kurumların bütçegözetiminin hem yasama organının hem de yüksek denetim kurumunun bütçe gözetimi ilepozitif yönlü bir ilişki içerisinde olduğu tespit edilmiştir.

THE ROLE OF INDEPENDENT FISCAL INSTITUTIONS IN THE BUDGET PROCESS IN TERMS OF BUDGET OVERSIGHT

Following the regional and global financial crises in the twenty-first century, the problems of fiscal transparency and accountability faced by the governments and the need to strengthen the legislature have caused independent fiscal institutions to become more popular. Independent fiscal institutions assist the legislature and the supreme audit institutions in budget oversight. This study aimed to examine the role of the independent fiscal institutions in the budget process in terms of budget oversight. The theoretical background of the independent fiscal institutions and their roles in the budget process were evaluated by using the data obtained from the Organization for Economic Cooperation and Development (OECD) 2019 Independent Fiscal Institutions Database and the International Budget Partnership (IBP) 2017 Open Budget Survey. The relationship between the budget oversight of the independent fiscal institutions and the budget oversight of the legislature and the supreme audit institution were examined through regression analysis. The study found that the budget oversight of the independent fiscal institutions had a positive relationship with the budget oversight of both the legislature and the supreme audit institution.
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Sayıştay Dergisi-Cover
  • ISSN: 1300-1981
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 1990
  • Yayıncı: T.C. Sayıştay Başkanlığı
Arşiv
Sayıdaki Diğer Makaleler

BÜTÇE GÖZETİMİ AÇISINDAN BAĞIMSIZ MALİ KURUMLARIN BÜTÇE SÜRECİNDEKİ ROLÜ

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