期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2018
期号：51
页码：93-114
语种：English
出版社：Erciyes University
摘要：The aim of this study is to assess how the arguments about public loss in terms of the judiciary function of Turkish Court of Accounts are reflected in theory and practices.According to this evaluation;the lack of clear comprehending of the public source,the continuation of the debate about the acts considered as public loss,the fact that the responsibility is limited in terms of expenditure process and not clearly defined in terms of income process and the continuing hesitations about determining the number of defects and the lack of evidence in finding the responsibility of the findings about internal control system are adversely affected scope and quality of it’s judiciary function.
其他摘要：Bu çalışmanın amacı,Sayıştay hesap yargısı açısından kamu zararının unsurlarına ilişkin yapılan tartışmaların teori ve uygulamalara ne şekilde yansıdığının değerlendirilmesidir.Bu değerlendirmeye göre;kamu kaynağının tamamen kavranamaması,kamu zararı sayı
关键词：Public Financial Management;Public Court of Accounts;Public Loss
