The aim of this course is to teach the fundamental principles of public financial management, including the processes of budget preparation, implementation, and auditing. It aims to provide students with knowledge about the effective management of public expenditures, budget discipline, financial control, and accountability. Additionally, the course will focus on the structure and functioning of Turkey's public financial management system and compare it with international practices.

This course covers the concept of public financial management, including the processes of budget preparation, implementation, and auditing in detail. Key concepts such as the effective management of public expenditures, budget discipline, financial control, and accountability are explained. Additionally, the course examines the differences between Turkey's public financial management system and international practices, and discussions are held on the social and economic impacts of public financial management.