{"id":11444,"date":"2012-02-09T09:03:07","date_gmt":"2012-02-09T07:03:07","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=11444"},"modified":"2012-02-09T09:03:26","modified_gmt":"2012-02-09T07:03:26","slug":"kamu-nakit-dengesi","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/kamu-nakit-dengesi\/","title":{"rendered":"Kamu Nakit Dengesi"},"content":{"rendered":"<div>Kamu kesimi ba\u015fl\u0131ca 4 par\u00e7adan olu\u015fur: Merkezi y\u00f6netim, sosyal g\u00fcvenlik kurumlar\u0131 (SGK gibi sosyal g\u00fcvenlik hizmeti sunan kurumlar), mahalli idareler (belediyeler, il \u00f6zel idareleri ve mahalli idare birlikleri) ve sermayesinin yar\u0131s\u0131ndan fazlas\u0131 kamu kesimine ait olan K\u0130T\u2019ler.<\/div>\n<div><\/div>\n<div>Merkezi y\u00f6netim \u00fc\u00e7 par\u00e7an\u0131n bir araya gelmesiyle olu\u015fur: (1) Genel b\u00fct\u00e7eye dahil idareler (TBMM, Bakanl\u0131klar, Emniyet Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc, Diyanet \u0130\u015fleri Ba\u015fkanl\u0131\u011f\u0131 gibi kurumlar), (2) \u00d6zel b\u00fct\u00e7eli idareler (Y\u00d6K, T\u00dcB\u0130TAK, TSE, TOK\u0130 gibi kurumlar), (3) D\u00fczenleyici ve denetleyici kurumlar (RT\u00dcK, SPK, BDDK gibi kurumlar.)<\/div>\n<div><\/div>\n<div>Bug\u00fcn kamu b\u00fct\u00e7esi olarak bak\u0131lan b\u00f6l\u00fcm yukar\u0131da sayd\u0131\u011f\u0131m merkezi y\u00f6netim denilen b\u00f6l\u00fcme dahil kurumlar\u0131n b\u00fct\u00e7eleridir. Buna merkezi y\u00f6netim b\u00fct\u00e7esi deniyor. K\u0131saca b\u00fct\u00e7e dengesi denildi\u011finde T\u00fcrkiye uygulamas\u0131nda anla\u015f\u0131lmas\u0131 gereken \u015fey merkezi b\u00fct\u00e7e dengesidir. Bu dengeyi \u015f\u00f6yle ifade edebiliriz:<\/div>\n<div>B\u00fct\u00e7e Dengesi = \u00a0B\u00fct\u00e7e Gelirleri \u2013 B\u00fct\u00e7e Giderleri<\/div>\n<div><\/div>\n<div>B\u00fct\u00e7ede, giderler tahakkuk, gelirler tahsilat baz\u0131nda izlenir. Bir giderin yap\u0131lmas\u0131 i\u00e7in i\u015flemler tamamland\u0131\u011f\u0131nda o miktar, alacakl\u0131s\u0131na \u00f6denip \u00f6denmedi\u011fine bak\u0131lmaks\u0131z\u0131n b\u00fct\u00e7eye gider yaz\u0131l\u0131r. E\u011fer alacakl\u0131s\u0131na herhangi bir nedenle o a\u015famada \u00f6denememi\u015fse emanete al\u0131n\u0131r. Bu durumda gider yaz\u0131lm\u0131\u015f ama \u00f6deme yap\u0131lmad\u0131\u011f\u0131 i\u00e7in nakit \u00e7\u0131k\u0131\u015f\u0131 olu\u015fmam\u0131\u015ft\u0131r. Bazen de tersi olur ve hen\u00fcz b\u00fct\u00e7eye gider yaz\u0131lmam\u0131\u015f bir i\u015flem i\u00e7in nakit \u00e7\u0131k\u0131\u015f\u0131 ger\u00e7ekle\u015fir. \u00d6rne\u011fin i\u015fe ba\u015flamas\u0131 i\u00e7in m\u00fcteahhide verilen avans nakit olarak \u00f6denir ancak hen\u00fcz harcama yap\u0131l\u0131p belgeleri getirilmedi\u011fi i\u00e7in b\u00fct\u00e7eye o a\u015famada gider yaz\u0131lmaz. Emanet ve avanslar kat\u0131l\u0131nca b\u00fct\u00e7e dengesi ile nakit dengesi farkl\u0131 hale gelir. Bunu da bir denklemle g\u00f6sterelim:<\/div>\n<div>B\u00fct\u00e7e Nakit Dengesi = \u00a0B\u00fct\u00e7e Dengesi + Emanetler &#8211; Avanslar<\/div>\n<div><\/div>\n<div>Hazine nakit dengesi, b\u00fct\u00e7e nakit dengesinden farkl\u0131d\u0131r. B\u00fct\u00e7e nakit dengesi merkezi b\u00fct\u00e7enin nakit dengesini ifade etti\u011fi halde Hazine nakit dengesi merkezi b\u00fct\u00e7enin bir par\u00e7as\u0131 olan genel b\u00fct\u00e7enin gelirleriyle giderleri aras\u0131ndaki fark\u0131 ifade eder (Emanet ve avanslar burada da ayn\u0131 mant\u0131kla hesaba girer.) Buna g\u00f6re Hazine nakit dengesini \u015f\u00f6yle bir denklemle ifade edebiliriz:<\/div>\n<div>Hazine Nakit Dengesi = Genel B\u00fct\u00e7e Gelirleri \u2013 Genel B\u00fct\u00e7e Giderleri + Emanetler &#8211; Avanslar<\/div>\n<div><\/div>\n<div>2011 y\u0131l\u0131ndaki sonu\u00e7lara g\u00f6re bunlar\u0131 say\u0131lara d\u00f6kelim:<\/div>\n<div><\/div>\n<div>B\u00fct\u00e7e Dengesi = 295,9 \u2013 313,3 = &#8211; 17,4 (2011 y\u0131l\u0131nda merkezi b\u00fct\u00e7esi 17, 4 milyar TL a\u00e7\u0131k verdi)<\/div>\n<div><\/div>\n<div>B\u00fct\u00e7e Nakit Dengesi = &#8211; 17,4 + 5,2 &#8211; 2,6 =\u00a0 &#8211; 14,8 (2011 y\u0131l\u0131nda b\u00fct\u00e7e nakit dengesi 14,8 milyar TL a\u00e7\u0131k verdi.)<\/div>\n<div><\/div>\n<div>Hazine Nakit Dengesi = 287,9 \u2013 306,4 + 2 \u2013 1,8 = &#8211; 18,3 (2011 y\u0131l\u0131nda Hazine nakit dengesi 18,3 milyar TL a\u00e7\u0131k verdi.)<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kamu kesimi ba\u015fl\u0131ca 4 par\u00e7adan olu\u015fur: Merkezi y\u00f6netim, sosyal g\u00fcvenlik kurumlar\u0131 (SGK gibi sosyal g\u00fcvenlik hizmeti sunan kurumlar), mahalli idareler (belediyeler, il \u00f6zel idareleri ve&hellip;<\/p>\n","protected":false},"author":12,"featured_media":896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11444","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tumyazilar"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/11444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=11444"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/11444\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/896"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=11444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=11444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=11444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}