Restructuring of public financial management studies 2000s

In terms of being understood of sphere, where reform would be practiced, the conceptual framework of subjects of "Traditional Public Administration" and "New Public Management" were defined, doing a literature review. Also, in this study, the concept of Administrative Reform was examined. Besides, the concept of Public Administration was scrutinized and the conditions requiring reform were discussed along with reform spheres. In this study, foreign expert reports and practiced applications regarding restructuring efforts from 1930's to the era of Development Plans were examined. Thereafter, the reports and projects prepared by Turkish experts and bureaucrats in the era of Development Plans were dealt. The reports and practices ensuing within restructuring process were analyzed comparatively. In light of amendments brought by Public Financial Management Reform, the situation before reformation was set forth and in this context, 1050 numbered General Accounting Law and 5018 Public Financial Management and Control Law, replaced with 1050 numbered General Accounting Law, were scrutinized. The phenomenon of restructuring was articulated and analyzed in framework of changing regulations and financial institutions. Furthermore, the topics regarding changes in the organization and duties of Ministry of Finance and the foundation of Revenue Administration were discussed. Lastly, changes taking places in public procurement and other developments in public finance management were addressed. Key Words: Reform, Restructuring, New Right, Neo Liberalism, New Public Management.