Osmanlı maliyesinde muhasib-i mesul (1876-1909)
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Dosyalar
Tarih
2023
Yazarlar
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Yayıncı
Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Osmanlı Devleti, Tanzimat ile birlikte mali denetimde dolayısıyla mali yapıda bazı düzenlemeler yapmıştır. Maliye Nezareti'nin kurulması ile başlayan bu dönüşüm, nezarete yardımcı olması adına çeşitli kurumların oluşturulmasından 1862'de Divan-ı Muhasebat'ın kurulmasına kadar devam etmiştir. 1879 tarihli kararnamesinde Divan'a devlet malını kullanmaya memur olanları, kullandıkları malları ispata yarayan belgeler üzerinden denetleme yetkisi verilmiştir. Divan, bu görevini yerine getirirken kendisine muhatap bir memur atamış, böylece Osmanlı maliyesinde muhasib-i mesul adıyla yeni bir memur ortaya çıkmıştır. İsmen 1879, fiilen ise 1882 yılında görev almaya başlayan muhasib-i mesule çeşitli görev ve sorumluluklar verilmiştir. Memura verilen en önemli görevlerden biri ise Divan'a zat ve zaman hesabı vermek olmuştur. Divan ise muhasib-i mesullerden hem hesap alma hem de alınan hesaplar noktasında birtakım sorunlarla karşılaşmıştır. Ancak tüm bu olumsuzluklar ne Divan ne de Osmanlı maliyesi için, bir hesap memuru olan muhasib-i mesulün varlığına gölge düşürebilmiştir.
The Ottoman Empire, together with the Tanzimat, made some adjustments in financial control and therefore in the financial structure. This transformation, which started with the establishment of the Ministry of Finance, continued from the establishment of various institutions to assist the Ministry until the establishment of the Divan-ı Muhasebat in 1862. In the 1879 decree, the Court was given the authority to inspect those who are authorized to use state property, through documents that prove the goods they use. While fulfilling this duty, the Court appointed an interlocutor officer, so a new official named muhasib-i mesul emerged in the Ottoman finance. Muhasib-i mesul, who started to work nominally in 1879 and de facto in 1882, was given various duties and responsibilities. One of the most important duties assigned to the officer was to give personal and time accounts to the Court. The Court, on the other hand, faced some problems in terms of both taking accounts and taking accounts from the accountants. However, all these negativities could not overshadow the existence of the accountant, who was an accountant for neither the Court nor the Ottoman finances.
The Ottoman Empire, together with the Tanzimat, made some adjustments in financial control and therefore in the financial structure. This transformation, which started with the establishment of the Ministry of Finance, continued from the establishment of various institutions to assist the Ministry until the establishment of the Divan-ı Muhasebat in 1862. In the 1879 decree, the Court was given the authority to inspect those who are authorized to use state property, through documents that prove the goods they use. While fulfilling this duty, the Court appointed an interlocutor officer, so a new official named muhasib-i mesul emerged in the Ottoman finance. Muhasib-i mesul, who started to work nominally in 1879 and de facto in 1882, was given various duties and responsibilities. One of the most important duties assigned to the officer was to give personal and time accounts to the Court. The Court, on the other hand, faced some problems in terms of both taking accounts and taking accounts from the accountants. However, all these negativities could not overshadow the existence of the accountant, who was an accountant for neither the Court nor the Ottoman finances.
Açıklama
Anahtar Kelimeler
Osmanlı Devleti, Divan-ı Muhasebat, Muhasib-i Mesul, Zat ve Zaman Hesabı, Mali Denetim, Ottoman Empire, Person and Time Account, Financial Audit
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Erdil, K. (2023). Osmanlı maliyesinde muhasib-i mesul (1876-1909). (Yüksek Lisans Tezi). Selçuk Üniversitesi, Sosyal Bilimler Enstitüsü, Konya.
