N the context of the restructuring of the public financial management in Turkey budget reforms in terms of budget policy evaluation

n recent years many developed and developing countries on the work of public financial systems reform at anytime. Structural changes in many countries, including our country. It is an account of the financial discipline, financial transparency, performance-based, resource use efficiency, management understanding, the understanding of public financial systems, basic blocks of multi-year budgeting. Furthermore, the budget to political popülizmin block at the start of a set of financial rules has been systems. Our country has similar reforms, and work is still ongoing. Turkish budget system; in 2006, the implementation of which was 5018 of the Public Financial management and Control Act was modernized with improved performance and financial bütçelemede over our system approach. Keywords: Reform, financial discipline, performance-based management understanding, financial rules, multi-year budgeting