T\u00fcrk mali y\u00f6netim sisteminde bir reform niteli\u011finde olan, uluslararas\u0131 standartlara ve Avrupa Birli\u011fi normlar\u0131na uygun bir kamu mali y\u00f6netimini ve kontrol sistemini \u00f6ng\u00f6ren, Devlet tan\u0131m\u0131 i\u00e7erisinde yer alan genel b\u00fct\u00e7e, \u00f6zel b\u00fct\u00e7e, d\u00fczenleyici ve denetleyici kurumlar, mahalli idareler ve sosyal g\u00fcvenlik kurulu\u015flar\u0131n\u0131n tabi olduklar\u0131 5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanunu, 10.12.2003 tarihinde TBMM’de kabul edilmi\u015f ve t\u00fcm h\u00fck\u00fcmleriyle birlikte 01.01.2006 tarihinden itibaren uygulanmaya ba\u015flanm\u0131\u015ft\u0131r.Genel Y\u00f6netim Muhasebe Y\u00f6netmeli\u011finin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte bu y\u00f6netmeli\u011fe uygun olarak 01.01.2006 tarihinden ge\u00e7erli olmak \u00fczere Mahalli \u0130dareler B\u00fct\u00e7e ve Muhasebe Y\u00f6netmeli\u011fi, 01.012007 tarihinden ge\u00e7erli olmak \u00fczere Merkezi Y\u00f6netim Muhasebe Y\u00f6netmeli\u011fi, 29.04.2006 tarihinden ge\u00e7erli olmak \u00fczere T\u00fcrkiye \u0130\u015f Kurumu Muhasebe Uygulama Y\u00f6netmeli\u011fi ve Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan bir i\u00e7 d\u00fczenleme olarak haz\u0131rlanan ancak Resmi Gazete’de yay\u0131mlanmayan Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131 Muhasebe Y\u00f6nergesi y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.Ancak uygulamaya, ge\u00e7i\u015f d\u00f6nemi olmadan niceliksel ve niteliksel birtak\u0131m eksikliklerle birlikte ge\u00e7ilmesi, kamu idarelerinde, mali i\u015flemlerin do\u011fru \u015fekilde muhasebele\u015ftirilmesinde s\u0131k\u0131nt\u0131lar\u0131n ya\u015fanmas\u0131na neden olmu\u015ftur. Bu problemler dikkate al\u0131narak haz\u0131rlanm\u0131\u015f olan kitab\u0131n uygulay\u0131c\u0131lara ve \u00f6\u011frenciler ile di\u011fer ilgililere faydal\u0131 olmas\u0131n\u0131 dileriz. <\/p>\n","protected":false},"excerpt":{"rendered":"
T\u00fcrk mali y\u00f6netim sisteminde bir reform niteli\u011finde olan, uluslararas\u0131 standartlara ve Avrupa Birli\u011fi normlar\u0131na uygun bir kamu mali y\u00f6netimini ve kontrol sistemini \u00f6ng\u00f6ren, Devlet tan\u0131m\u0131 i\u00e7erisinde [\u2026]<\/span><\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[12573,12566],"product_tag":[],"class_list":{"0":"post-696215","1":"product","2":"type-product","3":"status-publish","5":"product_cat-akademik-kitaplar","6":"product_cat-egitim","7":"pa_cilt-ciltsiz","8":"pa_tur-kitap","9":"pa_yayinevi-gazi-kitabevi","10":"pa_yazar-ertugrul-cetiner","12":"first","13":"instock","14":"sale","15":"shipping-taxable","16":"purchasable","17":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product\/696215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/types\/product"}],"wp:attachment":[{"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=696215"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_brand?post=696215"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_cat?post=696215"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/roveyayinevi.com.tr\/index.php\/wp-json\/wp\/v2\/product_tag?post=696215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}