Publication: Osmanlı maliyesinde teftiş sistemi (1879-1920)
Abstract
OSMANLI MALİYESİNDE TEFTİŞ SİSTEMİ (1879-1920) Bu çalışmada, mali denetimin farklı medeniyetlerde nasıl ortaya çıktığı ve bu denetimin Osmanlı Devleti’nde nasıl bir gelişim gösterdiği anlatıldıktan sonra Maliye Teftiş Heyeti’nin kuruluşu, personel yapısı ve faaliyetleri incelenmiştir. Maliye Teftiş Heyeti, Tanzimat’tan sonra başlayan modernleşme hareketinin bir sonucu olarak, devlet kurumlarının kayıtlarını incelemek üzere 1879 yılında kurulmuştur. Faaliyetlerini incelediğimiz 1879-1920 yılları arasında kurumsal gelişimini istikrarlı olmasa da sürdürmüştür. Bu yıllarda çıkarılan dört nizamname ile Teftiş Heyeti’nin çalışma kuralları ve müfettişlerin görev ve yetkileri düzenlenmiştir. 1914 yılında Fransız Maliye Teftiş Heyeti’nin çalışma prensipleri örnek alınarak çıkarılan son nizamname ile Teftiş Heyeti modern anlamda teftiş ilke ve kurallarını tatbik eden bir denetim kurumu haline gelmiştir. Maliye Teftiş Heyeti, Mali Denetim, Maliye Müfettişi
INSPECTION SYSTEM IN THE OTTOMAN FINANCE (1879-1920) In this study, foundation of Financial Inspection Board, structure of the staff and operations are investigated after summarising how the financial inspection was formed in different civillizations and how this inspection was developed in Ottoman Empire. Financial Inspection Board which is one of the outcome of modernisation movements, was established for inquirying the records of goverment’s institutions in 1879.The Board resumed its’ institutional development though not steadily between 1879 and 1920 which we researched the board’s operations. In those years, Inspection Board’s working rules and duties and authorities of inspectors were organised by four regulations. In 1914, by the last regulations, Inspection Board becomed an audit institution which applied the principles and rules of inspection in modern sense. nancial Inspection Board, Financial İnspection, İnspectors
INSPECTION SYSTEM IN THE OTTOMAN FINANCE (1879-1920) In this study, foundation of Financial Inspection Board, structure of the staff and operations are investigated after summarising how the financial inspection was formed in different civillizations and how this inspection was developed in Ottoman Empire. Financial Inspection Board which is one of the outcome of modernisation movements, was established for inquirying the records of goverment’s institutions in 1879.The Board resumed its’ institutional development though not steadily between 1879 and 1920 which we researched the board’s operations. In those years, Inspection Board’s working rules and duties and authorities of inspectors were organised by four regulations. In 1914, by the last regulations, Inspection Board becomed an audit institution which applied the principles and rules of inspection in modern sense. nancial Inspection Board, Financial İnspection, İnspectors