{"id":14884,"date":"2024-05-18T23:48:01","date_gmt":"2024-05-18T20:48:01","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?p=14884"},"modified":"2024-05-19T00:12:39","modified_gmt":"2024-05-18T21:12:39","slug":"osmanlidan-cumhuriyete-maliye-okulu","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=14884","title":{"rendered":"Osmanl\u0131dan Cumhur\u0130yete Mal\u0130ye Okulu"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14884\" class=\"elementor elementor-14884\" 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data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-756e4138 animated-slow e-flex e-con-boxed e-con e-parent\" data-id=\"756e4138\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;opacity-fan&quot;,&quot;animation&quot;:&quot;none&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 283.5 19.6\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 18.8 141.8 4.1 283.5 18.8 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 12.6 141.8 4 283.5 12.6 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.33\" d=\"M0 0L0 6.4 141.8 4 283.5 6.4 283.5 0z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L0 1.2 141.8 4 283.5 1.2 283.5 0z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-25990de9 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"25990de9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-71d4616f\" data-id=\"71d4616f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76e96d2e elementor-widget elementor-widget-heading\" data-id=\"76e96d2e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Osmanl\u0131dan Cumhur\u0130yete Mal\u0130ye Okulu<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3f4dcd82\" data-id=\"3f4dcd82\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-b41ded elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"b41ded\" data-element_type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-786af3e8\" data-id=\"786af3e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60f768b1 elementor-widget elementor-widget-heading\" data-id=\"60f768b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ahmet AK<br>\nProf. Dr.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e854a1a elementor-widget__width-initial elementor-absolute elementor-shape-rounded elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"3e854a1a\" data-element_type=\"widget\" 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132.1z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0b85066\" data-id=\"0b85066\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a730529 e-flex e-con-boxed e-con e-parent\" data-id=\"a730529\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a765e2b e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"a765e2b\" data-element_type=\"widget\" data-settings=\"{&quot;horizontal_scroll&quot;:&quot;disable&quot;}\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"175529515\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-1755295151\" data-tab-title-id=\"e-n-tab-title-1755295151\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1755295151\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tT\u00fcrk\u00e7e\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1755295152\" data-tab-title-id=\"e-n-tab-title-1755295152\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1755295152\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tIn English\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" id=\"e-n-tab-content-1755295151\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1755295151\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-e0988cb e-flex e-con-boxed e-con e-child\" data-id=\"e0988cb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-60cda4a e-flex e-con-boxed e-con e-child\" data-id=\"60cda4a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56e6893 elementor-widget elementor-widget-text-editor\" data-id=\"56e6893\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<header><p>Maliye Okulu\u2019nun \u00f6zellikle 1908 II. Me\u015frutiyet D\u00f6nemi ve Cumhuriyetin kurulu\u015f y\u0131llar\u0131nda yo\u011fun olarak g\u00fcndemde oldu\u011fu g\u00f6r\u00fcl\u00fcr. <\/p><p>Maliye Okulu 1908 II. Me\u015frutiyet \u00f6ncesinde ve Cumhuriyet sonras\u0131nda T\u00fcrk Maliye e\u011fitimindeki yerini ve \u00f6nemini korumu\u015f, Kamu ve \u00d6zel sekt\u00f6rde kendi alan\u0131nda \u00f6nemli bir yere sahip olmu\u015ftur.<\/p><\/header><div><div data-elementor-type=\"wp-post\" data-elementor-id=\"2782\"><section data-id=\"63ae4627\" data-element_type=\"section\"><div><div data-id=\"40e1d33e\" data-element_type=\"column\"><div><div data-id=\"687ca7c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div><p>1299-1922 y\u0131llar\u0131nda 600 y\u0131l\u0131 a\u015fan s\u00fcrede kadar varl\u0131\u011f\u0131n\u0131 koruyan Osmanl\u0131 Devleti topraklar\u0131nda farkl\u0131 dilleri konu\u015fan ve kendilerine has gelenekleri olan milyonlarca halk\u0131 idare edecek ve Osmanl\u0131 \u00e7at\u0131s\u0131 alt\u0131nda toplayabilecek memurlara ve bu memurlar\u0131 yeti\u015ftirecek -\u00f6zellikle mesleki alanda e\u011fitim \u00f6\u011fretim veren- okullara ihtiya\u00e7 vard\u0131.<\/p><p>Tanzimat\u2019tan \u00f6nce, memurlar daha ziyade Devlet dairelerinde kendi kendinin \u00f6\u011fretmeni (otodidakt) olarak yeti\u015firdi. Devletin idari a\u00e7\u0131dan her \u015fubesi birer memur mektebi gibi \u00e7al\u0131\u015f\u0131rd\u0131.<\/p><p>Bununla birlikte, Saray (Bab\u0131\u00e2li), Maliye (bab\u0131deftar\u00ee), Fetva Dairesi (bab\u0131fetva) ve Askeriye (bab\u0131serasker\u00ee) gibi ba\u015fl\u0131ca devlet dairelerinde g\u00f6rev yapmak i\u00e7in memur meslek okullar\u0131 a\u00e7\u0131ld\u0131.<\/p><p>OSMANLI MAL\u0130YE TE\u015eK\u0130LATI<\/p><p>\u00a0B\u00c2B-I DEFTERDAR\u00ce MEKTEB\u0130 1836<\/p><p>\u00a0Sel\u00e7uklular\u0131n \u201cm\u00fcstevfi\u201d dedikleri vezire (Pa\u015fa) Osmanl\u0131da \u201cdefterdar\u201d denmi\u015ftir. Daha \u00f6nceki \u0130slam \u00fclkelerinde oldu\u011fu gibi, Osmanl\u0131 Devleti\u2019nde de h\u00fck\u00fcmdar, t\u00fcm mill\u00ee servetin muhaf\u0131z ve denetleyicisi idi. Mali i\u015flere \u00f6ncelere ba\u015fvezir (veziriazam) bakard\u0131, sonralar\u0131 bu i\u015fleri y\u00fcr\u00fctmek \u00fczere, Ba\u015fdefterdarl\u0131k ihdas edildi.<\/p><p>Ba\u015fdefterdar, mali i\u015fler hakk\u0131nda padi\u015fah ad\u0131na tu\u011fral\u0131 h\u00fck\u00fcm (ferman) \u00e7\u0131karma yetkisine sahipti.<\/p><p>Tanzimat\u2019a kadar bug\u00fcnk\u00fc anlamda maliye bakan\u0131na defterdar denildi\u011fi i\u00e7in maliye i\u015flerine mahsus resm\u00ee daire de B\u00e2b-\u0131 Defterdar\u00ee ad\u0131n\u0131 alm\u0131\u015ft\u0131r.<\/p><p>Bab-\u0131 Defterdar\u00ee\u2019nin ilk binas\u0131n\u0131n Fazl\u0131 Pa\u015fa Saray\u0131 oldu\u011fu, \u00a0vak\u0131f (evkaf) kay\u0131tlar\u0131na dayanarak tarih\u00e7i \u00a0(m\u00fcverrih) H\u00fcseyin H\u00fcsamettin Efendi taraf\u0131ndan ifade edilmi\u015ftir.<\/p><p>Tarih\u00e7i H\u00fcsamettin Efendi yine vak\u0131f (evkaf) kay\u0131tlar\u0131na dayanarak Fazl\u0131 Pa\u015fa Saray\u0131 i\u00e7inde MAL\u0130YE MEKTEB\u0130 de bulundu\u011funu ifade etmi\u015ftir.<\/p><p>Ancak bunu saray\u0131n bir odas\u0131n\u0131n (maliye) memurlar\u0131n okumas\u0131 i\u00e7in ayr\u0131lm\u0131\u015f olabilece\u011fi yorumlar\u0131 bulunsa da, \u00f6nemli olan ve dikkat \u00e7eken nokta, her d\u00f6nemde oldu\u011fu gibi, o d\u00f6nemde de maliye memurlar\u0131n\u0131n e\u011fitimi i\u00e7in bir okula, bir mekana ya da e\u011fitim-\u00f6\u011fretim ortam\u0131na ihtiya\u00e7 duyulmas\u0131 ger\u00e7e\u011fidir.<\/p><p>Bu mektepte, te\u011fmen (m\u00fclaz\u0131m) ve \u00f6\u011frenciler (\u015fakirtler) \u00f6\u011frenim g\u00f6rmekteydi. 1836 y\u0131l\u0131nda, Padi\u015fah Onay\u0131 (iradeyi seniye) ile Maliye Mektebine (Ba-b\u0131 Defterdar\u00ee ketebesi) Arap\u00e7a ve Fars\u00e7a derslerini vermek \u00fczere, Hac\u0131 Pertev Efendinin maa\u015fl\u0131 hoca olarak g\u00f6revlendirilmi\u015ftir.<\/p><p>Bunun yan\u0131nda hesap dersi verilip farkl\u0131 dillerde yazma sanatlar\u0131 \u00a0(divan\u0131 ve rika yaz\u0131s\u0131\/ siyakat rakam\u0131) \u00f6\u011fretilirdi.<\/p><p>Memurlar\u0131n hesapta d\u00f6rt i\u015flemi (kara c\u00fcmle) \u00a0\u00f6\u011frenmesi yeterli olmakla birlikte karma\u015f\u0131k ve zor olan siyakat yaz\u0131s\u0131 ve rakamlar\u0131n\u0131 \u00f6\u011frenmek uzun s\u00fcreli bir el al\u0131\u015fkanl\u0131\u011f\u0131 (m\u00fcmarese) ve e\u011fitimi gerektiriyordu. 1885 y\u0131l\u0131na kadar maliye ve tapu dairelerinde siyakat yaz\u0131s\u0131 kullan\u0131lm\u0131\u015ft\u0131r.<\/p><p>G\u00fcn\u00fcm\u00fcz maliye e\u011fitiminde, vergi sistemi, hukuk ve muhasebe konular\u0131 \u00f6n plana \u00e7\u0131karken, o d\u00f6nemde yazma ve kay\u0131t tutma gibi derslerin de ne kadar \u00f6nemli oldu\u011fu anla\u015f\u0131lmaktad\u0131r.<a href=\"https:\/\/www.vergisizdunya.net\/yazi\/osmanlidan-cumhuriyete-maliye-okulu\/2021\/11\/11\/#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p><p>T\u00fcrkiye\u2019de ilk muhasebe \u00f6\u011fretimine yer veren Okul 1836\/1839 y\u0131l\u0131nda a\u00e7\u0131lan B\u00e2b-\u0131 Defterd\u00e2r\u00ee Mektebi\u2019dir.<\/p><p>Maliye memurlar\u0131n\u0131n e\u011fitim g\u00f6rd\u00fc\u011f\u00fc bir okul olan B\u00e2b-\u0131 Defterd\u00e2r\u00ee Mektebi ba\u015flang\u0131\u00e7ta okul niteli\u011finde olmay\u0131p, Fazl\u0131 Pa\u015fa Saray\u0131n\u0131n bir odas\u0131 memurlar\u0131n e\u011fitimi i\u00e7in kullan\u0131lm\u0131\u015f, daha \u00e7ok hesap tutma hakk\u0131nda e\u011fitim verilmi\u015ftir.<\/p><p>Tanzimat\u2019tan sonra Hazinede g\u00f6revli Maliye memurlar\u0131ndan olan kalem k\u00e2tipleri i\u00e7in Maliye Nezareti i\u00e7inde dershane tarz\u0131nda e\u011fitim verildi\u011fi ve bu e\u011fitimle memurlar\u0131n Frans\u0131zcaya vak\u0131f olduklar\u0131 ve Fenn-i Cedid-i Defter\u00ee\u2019de kendilerini geli\u015ftirdikleri ifade edilmektedir.<\/p><p>M\u00fcnir Bey hazine memurlar\u0131n\u0131n ve hesap i\u015fleriyle me\u015fgul sair kimselerin bilgilerini tapu ve binalarla ilgili i\u015flere hizmet etmek \u00fczere ilk defa olarak muhasebe defteri\/kitab\u0131 (usul\u00fc defteri) yazm\u0131\u015ft\u0131r.<a href=\"https:\/\/www.vergisizdunya.net\/yazi\/osmanlidan-cumhuriyete-maliye-okulu\/2021\/11\/11\/#_ftn2\" name=\"_ftnref2\">[2]<\/a><\/p><p>Ancak bu \u015fekilde \u00f6rnekli ve cetvelli bir kitab\u0131n mevcut matbaalarda harf kal\u0131plar\u0131 (hurufat) ile bast\u0131r\u0131lmas\u0131 o zaman m\u00fcmk\u00fcn olamad\u0131\u011f\u0131ndan eser ancak 1870 y\u0131l\u0131nda Sad\u0131k Pa\u015fa\u2019n\u0131n Maliye Nezareti (maliye Bakanl\u0131\u011f\u0131) zaman\u0131nda Osmanl\u0131da ilk Devlet Matbaas\u0131 olan Matbaai \u00c2mirede ta\u015f bask\u0131 (litografya) usul\u00fc ile bas\u0131lm\u0131\u015ft\u0131r.<\/p><p>Yine 1876 da ilk defa ilan edilen me\u015frutiyeti takiben Divan-\u0131 Muhasebat (Say\u0131\u015ftay) karar\u0131 ile 1880 y\u0131l\u0131ndan itibaren Devlet dairelerinde hesaplar\u0131n, muhafaza edilebilecek usulde tutulmas\u0131 zorunlulu\u011fu getirildi\u011finde, Maliye ve hesap memurlar\u0131 bu eserden \u00e7ok yararlanm\u0131\u015flard\u0131r.<\/p><p>1839 da Adliye Okulu (mektebi maarifi adliye) a\u00e7\u0131lm\u0131\u015f ve mezunlar\u0131n\u0131n Saray (Bab\u0131\u00e2li) ile birlikte Maliye\u2019ye de memur tayin edilmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/p><p>\u00a0Abd\u00fclhamit d\u00f6neminde (1876-1908) Osmanl\u0131 idealine ba\u011fl\u0131, dindar, itaatk\u00e2r, devletine ve padi\u015faha sad\u0131k insan tipi yeti\u015ftirilmek amac\u0131yla, Anayasa\u2019ya e\u011fitimle ilgili h\u00fck\u00fcmler konmu\u015ftur.<\/p><p>Devlet Ar\u015fivleri kaynaklar\u0131na g\u00f6re o d\u00f6nemde \u00e7ok say\u0131da meslek okulu a\u00e7\u0131lm\u0131\u015ft\u0131r. Bunlardan biri de Maliye Okuludur.<\/p><p>Maliye Okulu, Mekteb-i F\u00fcn\u00fbn-\u0131 Maliye ad\u0131yla\u00a0 (1879)\u2019da kurulmu\u015ftur.<\/p><p>Hukuk Mektebi (1880),<\/p><p>G\u00fcmr\u00fck Mektebi (1881),<\/p><p>Hamidiye Ticaret Mektebi (1881),<\/p><p>Sanayi-i Nefise Mektebi (1883),<\/p><p>Hendese-i M\u00fclkiye Mektebi (1884),<\/p><p>Ziraat ve Baytar Mektebi (1891),<\/p><p>Sa\u011f\u0131r, K\u00f6r ve Dilsizler Mektebi (1889),<\/p><p>G\u00fclhane Tababet Tatbikat\u0131 Mektebi ve Seririyat\u0131 (1898),<\/p><p>Polis Mektebi,<\/p><p>Ba\u011fc\u0131l\u0131k ve A\u015f\u0131 Mektebi,<\/p><p>\u00c7oban Mektebi,<\/p><p>Zeytincilik ve Ya\u011fc\u0131l\u0131k Mektebi,<\/p><p>Sulama ve Direnaj Mektebi (1908),<\/p><p>Maliye Memurlar Mektebi, Orman Mekteb-i \u00c2lisi (1909),<\/p><p>Belediye Memurlar\u0131 Mektebi, (1911),<\/p><p>S\u0131hhiye Memurlar\u0131 Mektebi, Kadastro Mekteb-i \u00c2lisi (1912),<\/p><p>Amel\u00ee Ticaret Mektebi, Dar\u00fclbedayi (1914),<\/p><p>\u015eimendifer Memurlar\u0131 Mektebi, Orman Ameliyat Mektebi (1915),<\/p><p>gibi okullar say\u0131labilir.<\/p><p>Bu d\u00f6nemde Mekteb-i F\u00fcn\u00fbn-\u0131 Maliye (1879) ve Maliye Memurlar Mektebi(1909) olmak \u00fczere iki farkl\u0131 Maliye Okulu kuruldu\u011fu, bunlardan birinin ilmi konular\u0131, teoriyi \u00f6ne alan Mekteb-i F\u00fcnun-\u0131 Maliye (1879) di\u011ferinin ise, Maliye te\u015fkilat\u0131nda \u00e7al\u0131\u015fan memurlara y\u00f6nelik Maliye Memurlar Mektebi(1909) oldu\u011fu anla\u015f\u0131lmaktad\u0131r.<\/p><p>MEKTEB\u0130 F\u00dcN\u00dbN\u00ce MAL\u0130YE 1878<\/p><p>Frans\u0131zlar\u0131n Ul\u00fbmu Siyasiye mektebini \u00f6rnek alarak Sadr\u0131\u00e2z\u00e2m Sait Pa\u015fa taraf\u0131ndan Divan\u0131 Muhasebat binas\u0131nda a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p><p>Divan\u0131 Muhasebat heyeti dergisi (mecmuas\u0131) okul haline getirilmi\u015f, \u00a0derse giren hocalar Divan\u0131 Muhasebat\u0131n Ba\u015fkan ve \u00fcyelerinden, talebeleri ise memurlar\u0131ndan olu\u015fmu\u015ftur.<\/p><p>Divan\u0131 Muhase\u00adbat<a href=\"https:\/\/www.vergisizdunya.net\/yazi\/osmanlidan-cumhuriyete-maliye-okulu\/2021\/11\/11\/#_ftn3\" name=\"_ftnref3\">[3]<\/a> 1862\u2019de kuruldu\u011fu zaman Said Pa\u015fa buraya bilgili kapasiteli \u00fcyeler\/memurlar tayin etti\u011finden, onlardan istifade etmek istemesi do\u011fal kar\u015f\u0131lanm\u0131\u015ft\u0131r.<\/p><p>T\u0131p ve M\u00fclkiye yan\u0131nda maliye memurlar\u0131 i\u00e7in a\u00e7\u0131lan Mekteb-i F\u00fcnun-\u0131 Maliye\u00a0Sadrazam Said Pa\u015fan\u0131n \u00e7al\u0131\u015fmalar\u0131 sonucu 1878 y\u0131l\u0131nda a\u00e7\u0131lm\u0131\u015ft\u0131r. B\u00fcy\u00fck devletlerin maliye usulleri, vergileri, vergi kanunlar\u0131, maliye te\u015fkil\u00e2tlar\u0131, genel muhasebe kanunlar\u0131, servet ve iktisat dersleri \u00f6\u011fretilen Maliye Okulunda, \u00e7a\u011fda\u015f ekonomi bilimleri, vergi y\u00f6ntemleri ve yasalar\u0131, muhasebe kurallar\u0131 ve \u00f6rg\u00fct bilgileri konular\u0131nda dersler de verilmi\u015ftir.<\/p><p>Ziyaeddin Fahri F\u0131nd\u0131ko\u011flu\u2019nun eserlerinde Kurulu\u015fundan 3 (\u00dc\u00e7) y\u0131l sonra (1881) kapat\u0131lan Maliye Mektebinde, Ohannes Efendi taraf\u0131ndan iktisat dersleri verildi\u011fi bilgisi yer almaktad\u0131r.<\/p><p>Sonradan Maliye Naz\u0131r\u0131 olan Ziya Pa\u015fa, bir s\u00fcre Maliye Okulunda Usul\u00fc Muhasebe dersleri vermi\u015ftir. Servet \u0130lmi dersini ise Say\u0131\u015ftay Ba\u015fsavc\u0131s\u0131 Sak\u0131z Ohanes Efendi vermi\u015ftir.<\/p><p>1881\u2019de kapat\u0131lan \u201cMektebi F\u00fcn\u00fbn\u00ee Maliye\u201d\u2019nin kapat\u0131lmas\u0131n\u0131n en \u00f6nemli nedeni ders i\u00e7eriklerinin M\u00fclkiye Mektebi ile \u00e7ak\u0131\u015fmas\u0131 olarak g\u00f6sterilmektedir.<\/p><p>Said Pa\u015fa\u2019n\u0131n an\u0131lar\u0131ndan anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere, mektebin \u00f6\u011frenim hayat\u0131 3 (\u00fc\u00e7) y\u0131l s\u00fcrm\u00fc\u015ft\u00fcr.<\/p><p>\u201cMektebi F\u00fcn\u00fbn\u00ee Maliye\u201d\u2019nin kapat\u0131lmas\u0131na o s\u0131rada yeni bir hamle ile y\u00fcksek \u00f6\u011frenime ba\u015flam\u0131\u015f ve \u201cMektebi F\u00fcn\u00fbn\u00ee Maliye\u201d\u2019de verilen derslerin bir k\u0131sm\u0131n\u0131 prog\u00adram\u0131na alan ve okulun hocalar\u0131n\u0131n bir k\u0131sm\u0131na ayn\u0131 zamanda M\u00fclkiye\u2019de de ders verdiren M\u00fclkiye Mektebinin sebep oldu\u011fu ifade edilmektedir.<\/p><p>Baz\u0131 eski maliye memurlar\u0131n\u0131n \u00f6zge\u00e7mi\u015flerinde \u201cDivan\u0131 Muhasebatta iktisat veya usu\u00adl\u00fc defter\u00ee okumu\u015ftur\u201d ibarelerine yer verilmi\u015ftir.<\/p><p>B\u00e2b-\u0131 Defterdar\u00ee ve Mekteb-i F\u00fcn\u00fbn-u Maliye gibi okullar da i\u015fletme ile ilgili olan \u201cmuhasebe\u201d bilgisinin \u00f6\u011frenilmesi ve yeniden \u00fcretilmesi i\u00e7in ders programlar\u0131nda\/e\u011fitimlerinde az\u0131msanmayacak bir birikim olu\u015fturmu\u015flard\u0131r.<\/p><p>MAL\u0130YE MEMURLARI MEKTEB\u0130 1910<\/p><p>\u00a0Maliye Memurlar\u0131 Mektebi; 1910 y\u0131l\u0131nda Beyaz\u0131t\u2019ta Fuat Pa\u015fa Kona\u011f\u0131 i\u00e7inde bulunan Maliye Nezareti arkas\u0131nda Kupon Dairesi\u2019nde, maliye alan\u0131nda bilgili ve tecr\u00fcbeli memurlar yeti\u015ftirmek amac\u0131yla a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p><p>Ancak, I. D\u00fcnya Sava\u015f\u0131 s\u0131ras\u0131nda memurlar ve \u00f6\u011frencilerinin askere al\u0131nmas\u0131ndan dolay\u0131 okul tatil edilmi\u015ftir.<\/p><p>MAL\u0130YE TATB\u0130KAT MEKTEB\u0130<\/p><p>TBMM\u2019nin 1915 tarihli Tutanaklar\u0131ndan (Trabzon Vekili Servet Bey\u2019in konu\u015fmas\u0131) anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere, Muhasebat\u0131 Maliye b\u00fct\u00e7esinde Maliye Nezareti b\u00fcnyesindeki Maliye Mektebinin bir \u00f6nceki y\u0131l (1914\u2019te) okulun gelirlerinin Milli E\u011fitim bakanl\u0131\u011f\u0131na (Maarif Nezareti) aktar\u0131ld\u0131\u011f\u0131, Maliye Mektebi ile birlikte M\u00fclkiye Mektebinin de kald\u0131r\u0131larak (1) \u0130dari, (2) Siyasi ve (3) \u0130ktisat ve Maliye ad\u0131 alt\u0131nda \u00fc\u00e7 \u015fube olarak Hukuk Mektebine aktar\u0131ld\u0131\u011f\u0131n\u0131 bu \u015fubelerden yeti\u015fenlerin maliyenin memur ihtiyac\u0131n\u0131 kar\u015f\u0131layaca\u011f\u0131n\u0131 ve bu nedenle Maliye Okulu Kurulmas\u0131na neden gerek duyuldu\u011funu sormu\u015ftur.<\/p><p>Maliye M\u00fcste\u015far\u0131 (Tahsin Bey) mektebin ad\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, (Tatbikat-\u0131 Maliye Mektebi) maliyenin uygulama alan\u0131nda e\u011fitim g\u00f6r\u00fcp nitelikli g\u00f6revlere getirilecek maliye memurlar\u0131n\u0131n yeti\u015ftirilmesi i\u00e7in bu Okula ihtiya\u00e7 oldu\u011funu, teorik \u00f6\u011frenim g\u00f6sterilen \u00fcniversite d\u00fczeyindeki Maliye \u015fubelerinin maliye tatbikat\u0131na ili\u015fkin konularda yetersiz kald\u0131\u011f\u0131n\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r. Di\u011fer vekiller de Okulun a\u00e7\u0131lmas\u0131n\u0131 desteklemi\u015ftir.<\/p><p>16\/Eyl\u00fcl\/1925 tarihli ve 2473 say\u0131l\u0131 BKK (icra vekilleri karar\u0131) ile okulun ad\u0131 Maliye \u201cTatbikat Mektebi \u00c2lisi\u201d olmu\u015ftur.<\/p><p>1943 y\u0131l\u0131nda Milli E\u011fitim Bakanl\u0131\u011f\u0131\u2019n\u0131n (maarif vekaleti) 748 numaral\u0131 emri ile Maliye<\/p><p>Meslek Mektebi MAL\u0130YE OKULU ad\u0131 ile lise dengi bir okul olarak kabul edilmi\u015ftir.<\/p><p>1950 y\u0131l\u0131nda e\u011fitime ara veren Maliye Okulu 5 y\u0131l aradan sonra1955 y\u0131l\u0131nda Maliye Bakan\u0131 Hasan Polatkan\u2019\u0131n da kat\u0131l\u0131m\u0131yla Ulus\u2019ta bulunan \u0130lk TBMM binas\u0131n\u0131n arkas\u0131nda (ASB\u00dc\/YDYO) tekrar \u00f6\u011frenime ba\u015flam\u0131\u015ft\u0131r.<\/p><p>SONU\u00c7:<\/p><p>Bug\u00fcn -hemen hemen tamam\u0131- devlet \u00dcniversitelerine ba\u011fl\u0131 66 Maliye B\u00f6l\u00fcm\u00fc bulunmaktad\u0131r. Bu b\u00f6l\u00fcmlerin kurulma amac\u0131 \u00f6zel veya kamu sekt\u00f6r\u00fcn\u00fcn mali konularda yeti\u015fmi\u015f insan g\u00fcc\u00fc ihtiyac\u0131n\u0131 kar\u015f\u0131lamak olarak belirtilip, Maliye Teorisi, Mali \u0130ktisat, Mali Hukuk ve B\u00fct\u00e7e ve Mali Planlama olmak \u00fczere 4 anabilim dal\u0131 \u015feklinde yap\u0131lanm\u0131\u015ft\u0131r. Ancak teorik bilgilerin yo\u011fun oldu\u011fu bu b\u00f6l\u00fcmlerin vergi idaresi ba\u015fta olmak \u00fczere, Maliye Okullar\u0131nda oldu\u011fu gibi, uygulama alan\u0131nda eleman yeti\u015ftirmede yetersiz kald\u0131\u011f\u0131 d\u00fc\u015f\u00fcncesindeyiz.<\/p><p>Bizler Maliye Okulu mezunu olarak, Devletimiz ve Maliye Okulu\u2019na \u00e7ok \u015fey bor\u00e7luyuz.<\/p><p>Bu memleketin de MAL\u0130YE OKULU\u2019na ihtiyac\u0131 var.<\/p><p>ENSON S\u00d6Z<\/p><p>\u00a0MAL\u0130YE OKULU B\u0130RG\u00dcN MUTLAKA<\/p><p>Prof.Dr.Ahmet AK<\/p><p>1983 Ankara Maliye Okulu Mezunu<\/p><p><a href=\"https:\/\/www.vergisizdunya.net\/yazi\/osmanlidan-cumhuriyete-maliye-okulu\/2021\/11\/11\/#_ftnref1\" name=\"_ftn1\">[1]<\/a> Yak\u0131n zamanlara kadar -siyakat yaz\u0131s\u0131n\u0131 bilenler, yazanlar ve okuyanlar bulunuyorken, g\u00fcn\u00fcm\u00fczde bu dili bilenlere rastlamak m\u00fcmk\u00fcn de\u011fildir. Cumhuriyetin ilk y\u0131llar\u0131nda bu yaz\u0131y\u0131 \u00dcniversite\u2019de \u00f6\u011fretmek \u00fczere, Macar ar\u015fivi m\u00fcd\u00fcr\u00fc Fekete\u2019yi \u0130stanbul\u2019a getirtmi\u015ftir. Ancak eski kay\u0131tlar, vesikalar ve defterler hep bu yaz\u0131 ile tutuldu\u011fundan 1932 senesinden itibaren tasnife ba\u015flan\u0131lan hazine evrak ve vesikalar\u0131n\u0131 okumak i\u00e7in bu yaz\u0131y\u0131 bilenlerin say\u0131s\u0131n\u0131n artmas\u0131 zorunlulu\u011fu ortaya \u00e7\u0131km\u0131\u015f ve az say\u0131da da olsa uzman yeti\u015ftirilmi\u015ftir. Siyakat yaz\u0131s\u0131 hakk\u0131nda yeterli bir eser yay\u0131nlanmam\u0131\u015ft\u0131r. Dilimizde Muallim M. Cevdet\u2019in ancak bir forma tutan yaz\u0131s\u0131ndan ba\u015fka bir \u015fey yoktur. (:73)<\/p><p><a href=\"https:\/\/www.vergisizdunya.net\/yazi\/osmanlidan-cumhuriyete-maliye-okulu\/2021\/11\/11\/#_ftnref2\" name=\"_ftn2\">[2]<\/a> Maliye Naz\u0131rlar\u0131n\u0131n \u00d6zge\u00e7mi\u015flerinde (hal terc\u00fcmelerinden), hizmet ve eserlerinden bahseden tarih\u00e7i Mehmet Zeki taraf\u0131ndan yaz\u0131lm\u0131\u015f alt\u0131 ciltlik tarihte M\u00fcnir Bey ile eseri i\u00e7in \u015fu ifade yer alm\u0131\u015ft\u0131r:<\/p><p><a href=\"https:\/\/www.vergisizdunya.net\/yazi\/osmanlidan-cumhuriyete-maliye-okulu\/2021\/11\/11\/#_ftnref3\" name=\"_ftn3\">[3]<\/a> 19 YY\u2019da ba\u015flayan yenile\u015fme hareketleri \u00e7er\u00e7evesinde Padi\u015fah Abd\u00fclaziz\u2019in 29 May\u0131s 1862 tarihli \u201c\u0130rade-i Seniyye\u201dsi ile kurulmu\u015f olan Say\u0131\u015ftay\u2019\u0131n ilk ba\u015fkanl\u0131\u011f\u0131na Evkaf Naz\u0131r\u0131 \u00fcnl\u00fc devlet adam\u0131 Ahmet Vefik Pa\u015fa getirilmi\u015ftir. \u0130lk kurulu\u015f stat\u00fcs\u00fc bir nizamname olan Say\u0131\u015ftay 1876 Anayasas\u0131nda yer alarak anayasal bir kurulu\u015f haline gelmi\u015ftir.<\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" id=\"e-n-tab-content-1755295152\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1755295152\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-ddfd532 e-con-full e-flex e-con e-child\" data-id=\"ddfd532\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4bade7b e-flex e-con-boxed e-con e-child\" data-id=\"4bade7b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dce120e elementor-widget elementor-widget-text-editor\" data-id=\"dce120e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>PUBLIC FINANCE SCHOOL FROM THE OTTOMAN EMPIRE TO THE REPUBLIC<\/p><p>Prof. Dr. Ahmet AK<\/p><p>Ankara HBV University \/Public Finance\/Tax Law<\/p><p>Head of Seagull Publications Board of Development\u00a0<\/p><p>Especially in 1908 IInd Constitutional Monarchy Period and the foundation years of the Republic, it can be seen that the Public Finance School appears to be on the agenda.<\/p><p>However, before the IInd Constitutional Monarchy in 1908 and after the Republic, it maintained its place and importance in Turkish public finance education and had an important place in its own field in the public and private sectors.<\/p><p>There was a need for schools providing vocational education and training on the territory of the Ottoman Empire, which had been in existence for 600 years in 1299-1922\u00a0 to train and educate the civil servants who can manage millions of people who speak different languages and have their own traditions and can gather them under the roof of the Ottoman Empire, and particularly to provide vocational education.<\/p><p>Before the Tanzimat period, the officers would rather have grown up as self-teachers (autodidacts) in State departments. Every administrative branch of the state worked like a civil servant school.<\/p><p>However, civil servant vocational schools were opened to work in the main government departments such as Saray (Babiali), Treasure and Public Finance Office (Bab-i Defterdari), Fatwa Office (Bab-i Fetva) and Military (Bab-i Serasker\u00ee).<\/p><p>Ottoman Treasure and Public Finance Organization: School of B\u00e2b-\u0131 Defterd\u00e2ri 1836<\/p><p>The vizier (Pasha), which the Seljuks called \u201cm\u00fcstevfi\u201d, was called as \u201cdefterdar\u201d (head of the treasure and public finance office) in the Ottoman Empire. As in previous Islamic countries, in the Ottoman Empire, the sovereign was the guardian and supervisor of the whole national wealth. Initially, the grand vizier (veziriazam) handled the treasure and public finance. Later Ba\u015fdefterdarl\u0131k (Chief head of the treasure and public finance office) was founded to carry out these works.<\/p><p>Chief head of the treasure and public finance office (Ba\u015fdefterdar), had the authority to issue financial orders with tughra on behalf of the Sultan.<\/p><p>Since the ministry of finance in the present sense was called Defterdar (head of the treasure and public finance office) until Tanzimat Period, the official office for treasure and public finance was named as B\u00e2b-\u0131 Defterdar\u00ee, it means the gate of treasure and public finance.<\/p><p>It was stated by the historian H\u00fcseyin H\u00fcsamettin Efendi based on the foundation records that Fazl\u0131 Pasha Palace was the first Bab-\u0131 Defterdar\u00ee building.<\/p><p>Historian H\u00fcsamettin Efendi stated that there is also a Public Finance School in Fazl\u0131 Pasha Palace based on the records of the foundation (evkaf).<\/p><p>However, although there are comments that a chamber of the palace (finance) may have been reserved for the training of civil servants, the important point is that as in every period, it is the fact that at that time, a school, a place or an education-training environment was needed for the education of public finance officers.<\/p><p>In this school, lieutenant (mulaz\u0131m) and students (\u015fakirtler) were studying. In 1836, upon the approval of the Sultan (iradeyi seniye), Hac\u0131 Pertev Efendi was appointed as a salary teacher to teach Arabic and Persian lessons to the Public Finance School (Bab-\u0131 Defterdar\u00ee ketebesi)<\/p><p>In addition, a calculus course was taught and the arts of writing in different languages (divani and rika writing \/ siyakat numbers) were taught.<\/p><p>It was not enough for the officers to learn the four procedures in the calculation. However, learning the complex and difficult letters and figures of siyakat required a long-term practice (m\u00fcmarese) and training. Until 1885, the siyakat writing was used in public finance and land registry offices.<\/p><p>In today\u2019s public finance education, while tax system, law and accounting issues come to the forefront, it is understood how important issues such as writing and record keeping were in that period.<a href=\"applewebdata:\/\/87A7C179-265B-446D-9ED4-4FFA6C3E1DBA#_ftn1\" name=\"_ftnref1\">[1]<\/a><\/p><p>B\u00e2b-\u0131 Defterd\u00e2r\u00ee Mektebi opened in 1836\/1839 is the first school, providing accounting education in Turkey.<\/p><p>B\u00e2b-\u0131 Defterd\u00e2r\u00ee Mektebi, which is a school where public finance officers are trained, is not initially a school. One room of the Fazl\u0131 Pasha Palace was used for the training of civil servants. Rather, training on account keeping has been provided.<\/p><p>After the Tanzimat period, it is stated that the principal registry clerks, one of the Treasury officials, was trained in the style of a classroom in the Ministry of Finance and they mastered the French with this training and developed themselves in new science book (Fenn-i Cedid-i Defter\u00ee).<\/p><p>For the first time, M\u00fcnir Bey wrote the accounting book (procedure book) to serve the deeds and buildings related information for treasury officers and other persons engaged in accounting.<a href=\"applewebdata:\/\/87A7C179-265B-446D-9ED4-4FFA6C3E1DBA#_ftn2\" name=\"_ftnref2\">[2]<\/a><\/p><p>However, it is not possible to publish such a book with a sample and a ruler with letter patterns in existing printing houses.<\/p><p>The work was only published in 1870 by Sad\u0131k Pasha during the Ministry of Treasure Finance, in the Ottoman Empire\u2019s first printing house, Matbaai \u00c2mire (lithography).<\/p><p>Following the constitutional monarchy which was announced for the first time and \u00a0in 1876, when the obligation of keeping the accounts in the State departments as of 1880 with the decision of the Court of Accounts (Divan-\u0131 Muhasebat), public finance and accounting officers benefited from this work.<\/p><p>In 1839, the Courthouse School (mektebi maarifi adliye) was opened and it was aimed to assign the graduates to the treasure and public finance department along with the Palace (Bab\u0131\u00e2li).<\/p><p>During the reign of Abdulhamid II (1876-1908), the provisions of education were put in the Constitution in order to train a religious, obedient, loyal to the state and the Sultan.<\/p><p>According to the State Archives sources, many vocational schools were opened in that period. One of them is the Public Finance School.<\/p><p>The Public Finance School was founded in 1879 under the name of Mekteb-i F\u00fcn\u00fbn-\u0131 Maliye.<\/p><p>The vocational schools opened in that period are as follows:<\/p><p>Hukuk Mektebi \u00a0\/ School of Law (1880),<\/p><p>G\u00fcmr\u00fck Mektebi \/ Customs School (1881),<\/p><p>Hamidiye Ticaret Mektebi \/ School of Commerce (1881),<\/p><p>Sanayi-i Nefise Mektebi \/ Industry School (1883),<\/p><p>Hendese-i M\u00fclkiye Mektebi \/ Geometry School (1884),<\/p><p>Ziraat ve Baytar Mektebi \/ Agriculture and Veterinary School (1891),<\/p><p>Sa\u011f\u0131r, K\u00f6r ve Dilsizler Mektebi \/ School of the Deaf, Blind and Mute (1889),<\/p><p>G\u00fclhane Tababet Tatbikat\u0131 Mektebi ve Seririyat\u0131 \/ School of Medicine Practice (1898),<\/p><p>Polis Mektebi \/ Police School,<\/p><p>Ba\u011fc\u0131l\u0131k ve A\u015f\u0131 Mektebi \/ Viticulture and Vaccination School,<\/p><p>\u00c7oban Mektebi \/ Shepherd\u2019s School,<\/p><p>Zeytincilik ve Ya\u011fc\u0131l\u0131k Mektebi \/ Olive and Oil School,<\/p><p>Sulama ve Direnaj Mektebi \/ Irrigation and Resistance School (1908),<\/p><p>Belediye Memurlar\u0131 Mektebi \/ School of Public Servants,<\/p><p>Orman Mekteb-i \u00c2lisi \/ Forest School (1909),<\/p><p>Maliye Memurlar Mektebi \/ School of Public Finance Officers, (1911),<\/p><p>S\u0131hhiye Memurlar\u0131 Mektebi \/ School of Medical Officers,<\/p><p>Kadastro Mekteb-i \u00c2lisi \/ Cadastral School (1912),<\/p><p>Amel\u00ee Ticaret Mektebi \/ School of Applied Commerce, (1914),<\/p><p>\u015eimendifer Memurlar\u0131 Mektebi \/ Railway Officers School,<\/p><p>Orman Ameliyat Mektebi \/ Forest Surgery School (1915),<\/p><p>etc. can be mentioned among these schools.<\/p><p>It is understood that two different public Finance Schools were established during this period: Mekteb-i F\u00fcn\u00fbn-\u0131 Maliye (1879) and Maliye Memurlar Mektebi (1909). One of them is Mekteb-i F\u00fcnun-\u0131 Maliye (1879), which proposes the theory, and the other is Maliye Memurlar Mektebi (1909) for civil servants.<\/p><p>Mektebi F\u00fcn\u00fbn\u00ee Maliye 1878<\/p><p>It was opened by Grand Vizier Sait Pasha in the Court of Accounts (Divan\u0131 Muhasebat) Building following the example of the French National Political School.<\/p><p>The journal of the Court of Accounts delegation (journal) was transformed into a school. The lecturers who participated in the course consisted of the President and members of the Court of Accounts and their students were officers.<\/p><p>Since when Court of Accounts<a href=\"applewebdata:\/\/87A7C179-265B-446D-9ED4-4FFA6C3E1DBA#_ftn3\" name=\"_ftnref3\">[3]<\/a> was founded in 1862, Said Pasha appointed knowledgeable capacity members \/ officers here, it was considered as natural to want to take advantage of them.<\/p><p>Mekteb-i F\u00fcnun-\u0131 Maliye, which was opened for treasure and public finance officers besides Medicine and Civil Service, was opened in 1878 as a result of the work of the Grand Vizier Said Pasha. In the School of Public Finance, where the public financial procedures, taxes, tax laws, fiscal organizations, general accounting laws, wealth and economics courses of the major states are taught, contemporary economic sciences, tax methods and laws, accounting rules and organizational information are also taught.<\/p><p>In the works of Ziyaeddin Fahri F\u0131nd\u0131ko\u011flu, the School of Public Finance, which was closed 3 (three) years after its foundation (1881), states that Ohannes Efendi taught economics courses.<\/p><p>Later, Ziya Pasha became the Minister of Finance and taught Procedural Accounting for a while at this Public Finance School. Wealth Science course was given by the Prosecutor of the Court of Accounts Sak\u0131z Ohanes Efendi.<\/p><p>The most important reason for the closure of the \u201cMektebi F\u00fcn\u00fbn\u00ee Maliye\u201d, which was closed in 1881, is shown as the overlap of the course contents with the School of M\u00fclkiye (now called Faculty of Political Science).<\/p><p>As understood from Said Pasha\u2019s memoirs, the school\u2019s education period lasted three (three) years.<\/p><p>It is stated that the closure of Mektebi F\u00fcn\u00fbn\u00ee Maliye was caused by the School of M\u00fclkiye which started higher education with a new move at that time and that some of the courses given in Mektebi F\u00fcn\u00fbn\u00ee Maliye were included in the program and some of the teachers of the school were taught at the same time.<\/p><p>Some former treasure and public finance officers have studied economics or procedural accounting in the Court of Accounts on their resumes.<\/p><p>Schools such as B\u00e2b-\u0131 Defterdar\u00ee and Mekteb-i F\u00fcn\u00fbn-u Maliye have created a substantial accumulation in the curriculum \/ trainings to learn and reproduce accounting information related to business.<\/p><p>Maliye Memurlar\u0131 Mektebi 1910<\/p><p>Maliye Memurlar\u0131 Mektebi; was opened in 1910 in the Coupon Office behind the Ministry of Finance located in Fuat Pasha Mansion in Beyaz\u0131t with the aim of raising knowledgeable and experienced civil servants.<\/p><p>However, during World War I, the school was on holiday because of the recruitment of civil servants and students.<\/p><p>Maliye Tatbikat Mektebi<\/p><p>As it is understood from the Minutes of the Grand National Assembly of 1915 (Speech of Servet Bey, Deputy of Trabzon), in the Finance Accounting budget, the Ministry of Finance within the Ministry of Finance, in the previous year (in 1914) the revenues of the school were transferred to the ministry of education. Together with the Public Finance School, the School of M\u00fclkiye was abolished and transferred to the Law School as (1) Administrative, (2) Political and (3) Economics and Finance. Those who are trained in these branches will meet the need of civil servants of the finance. Therefore, he asked why there was a need for the establishment of a Finance School.<\/p><p>Undersecretary of Finance (Tahsin Bey), as can be understood from the name of the school, (Tatbikat-\u0131 Maliye Mektebi), this School is needed for the training of financial officers who will be trained in the field of public finance implementation and assigned to qualified tasks. He explained that the University-level Finance branches where theoretical education is inadequate in matters of fiscal exercise. Other parliament members supported the opening of the School.<\/p><p>Pursuant to the BKK (the Decision of the Council of Ministers) dated 16\/September\/1925 and numbered 2473, The name of the school became Finance\u00a0 \u201cTatbikat Mektebi \u00c2lisi\u201d. (like a college)<\/p><p>In 1943, the Ministry of National Education (Maarif Vekaleti) with the Order number 748 was accepted as a high school equivalent to the Finance Vocational School of Public Finance with the name of \u201cMAL\u0130YE OKULU\u201d.<\/p><p>After a break of five years, the Public Finance School, which stopped education in 1950, continued its education in 1955 behind the First Parliament Building in Ulus (ASB\u00dc \/ YDYO) with the participation of Finance Minister Hasan Polatkan.<\/p><p>CONCLUSION<\/p><p>Today there are 66 Departments of Public Finance \u2013 almost all \u2013 affiliated to state universities. The purpose of the establishment of these departments is to meet the needs of the private or public sector trained manpower in financial matters, Finance Theory, Fiscal Economics, Fiscal Law and Budget and Fiscal Planning are structured as 4 divisions. However, we believe that these departments, where theoretical knowledge is intense, are inadequate in training staff in the field of application, as in Public Finance Schools, especially in tax administration.<\/p><p>We owe a lot to our State and the Public Finance School.<\/p><p>This country needs the PUBL\u0130C FINANCE SCHOOL.<\/p><p>LAST WORD<\/p><p>THE PUBL\u0130C FINANCE SCHOOL WILL BE ABSOLUTELY<\/p><p><a href=\"applewebdata:\/\/87A7C179-265B-446D-9ED4-4FFA6C3E1DBA#_ftnref1\" name=\"_ftn1\">[1]<\/a> Until recently, there are those who know the writings of siyakat, writers and readers, and today it is not possible to come across those who know this language. In the early years of the Republic, he brought Fekete, the director of the Hungarian archive, to Istanbul to teach this writing at the University. However, since the old records, documents and books were always kept with this article, the necessity of increasing the number of those who knew this article was required to read the treasury documents and documents that were started to be classified since 1932 and a small number of experts were educated. There is not enough work on the article of siyakat. There is nothing in our language other than Muallim M. Cevdet\u2019s article which holds a form.<\/p><p><a href=\"applewebdata:\/\/87A7C179-265B-446D-9ED4-4FFA6C3E1DBA#_ftnref2\" name=\"_ftn2\">[2]<\/a> In the six-volume history written by the historian Mehmet Zeki, who mentions the services and works of the Ministers of Finance (case translations), M\u00fcnir Bey and his work are as follows:<\/p><p><a href=\"applewebdata:\/\/87A7C179-265B-446D-9ED4-4FFA6C3E1DBA#_ftnref3\" name=\"_ftn3\">[3]<\/a> The renowned statesman Ahmet Vefik Pasha was appointed as the first president of the Court of Accounts, which was established with the \u201c\u0130rade-i-Seniyye\u201d dated 29 May 1862 of Sultan Abdulaziz within the framework of the reform movements that started in the 19th century. 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Me\u015frutiyet D\u00f6nemi ve Cumhuriyetin kurulu\u015f y\u0131llar\u0131nda yo\u011fun olarak g\u00fcndemde oldu\u011fu g\u00f6r\u00fcl\u00fcr. Maliye Okulu 1908 II. Me\u015frutiyet \u00f6ncesinde ve Cumhuriyet sonras\u0131nda T\u00fcrk Maliye e\u011fitimindeki yerini ve \u00f6nemini korumu\u015f, Kamu ve \u00d6zel sekt\u00f6rde kendi alan\u0131nda \u00f6nemli bir yere sahip olmu\u015ftur. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14885,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[15,16],"tags":[],"class_list":["post-14884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mezunlardan","category-serbest-kursu"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/14884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14884"}],"version-history":[{"count":10,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/14884\/revisions"}],"predecessor-version":[{"id":14896,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/14884\/revisions\/14896"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/14885"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}