New public management approach and budget system: The case of Turkey

In accordance with the changes of the role of the state in the economic field, the transformation of public expenditures and public economy in quantity and nature have lead a change in the public administration approaches. These changes attributed new functions to the state budgets. Firstly, state budget is seen as the means of fiscal discipline in national level. Secondly, with the new budgetary tecniques providing transparency and accountability, public sector have got the role of catalist for the private sector in international level. Besides the state budget being the means of fiscal discipline in international level, it is observed that budget geared up the instruments serving for the secure market conditions.These instruments are comprehending the preparation, implementing, supervision, auditing and controlling the budget,All these new role of the state budget given by Public Expenditure Management (PEM) are in consistent with the propasals for budgeting drawn by New Public Management Approach.New budgetary system with the tools and prosedures described by PEM introduced with the amendment of the Public Financial Management and Control Law No 5018 is the means of transforming the state in Turkey. The transformation of the state, since with the main proposals that prioritization of public expenditures, effectiveness and efficiency in using public resources are oriented reducing the public expenditures and minimizing the state, could not be recognized merely as a technical affairs, it is inherently ideological preferrence.Key words: The transformation of state, state budget, public expenditure management, Public Financial Management and Control Law No 5018