Evulation of the performance based budget system in Turkey and a sample application

At the first section of our work; after having been declared functions and principles of budget, the description and historical process of budget has been described. And also, the budget systems in the area of the public financial management have been explained up to now. At the second section; first of all, general perspective of Turkish Budget System and the process of budget including budget inspection from beginning to end have been examined. Then budget classifications and the Analytical Budget Classification, still in use, have been deeply explored. Thirdly, we have worked on performance based budget systems. In this scope, we have expressed history and principles of performance based budget systems. And also, the effects of performance based budget systems on the public financial management have been explained. Moreover, the integration between performance management and financial management and budget applications on other countries has been described. Fourthly, why a need for reconstruction at the public financial management occurred has been explained. The preparations for applying performance based budget systems to Turkey have been studied deeply. And also, the difficulties of this process, including if this process is suitable for Turkey, have been expressed. At the last section, a sample budget application in a public organization has been studied.