The effects off strategic planning and performance based budgeting on the Türkish public fiscal management and audit

İn the globalize world after 1980s, the rapid increase in public expenditures as a result of the exchanges in economie, have an encouraging role in the improvement of budgetary system. The effectiveness of the budgetary system provides rational and accountable use of public resources. Basic targets connected with the improvement of the budgeting system are to increase the accountability and transparency, to put multi-annual budgeting into practice and to increase the performance of public agencies. Therefore, system and performance based budget system and has been used.With The Law No.5018, realization of public fiscal management which is well-matched with international standards is aimed by changing Turkey?s public fiscal management in essential, the framework of the performance based budget system and strategic planning system..In this study, we deal with the development process and the properties of strategic planning and performance based budget systems. After that the contributions and the difficulties of strategic planning and performance based budget are discussed.