{"id":3188,"date":"2011-11-16T00:04:00","date_gmt":"2011-11-15T22:04:00","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?p=3188"},"modified":"2023-04-21T04:26:17","modified_gmt":"2023-04-21T01:26:17","slug":"maliye-bakanligi-ve-maliye-okulu","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=3188","title":{"rendered":"Maliye Bakanl\u0131\u011f\u0131 ve Maliye Okulu"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3188\" class=\"elementor elementor-3188\" data-elementor-settings=\"{&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\" 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-585b92aa animated-slow e-flex e-con-boxed e-con e-parent\" data-id=\"585b92aa\" 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<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-22de8d09 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"22de8d09\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2792841d elementor-widget elementor-widget-heading\" data-id=\"2792841d\" 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<h1 class=\"elementor-heading-title elementor-size-default\">Maliye Bakanl\u0131\u011f\u0131 ve Maliye Okulu<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c86720e elementor-widget elementor-widget-text-editor\" data-id=\"4c86720e\" 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>Yazan: Dr. Yusuf \u0130LER\u0130<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-6594de30 e-con-full e-flex elementor-invisible e-con e-parent\" data-id=\"6594de30\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInRight&quot;,&quot;animation_delay&quot;:1000}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2da5bf5c elementor-widget elementor-widget-image\" data-id=\"2da5bf5c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2023\/03\/Image-Testemonials.jpeg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\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\" class=\"elementor-element elementor-element-2ac272c2 e-flex e-con-boxed e-con e-parent\" data-id=\"2ac272c2\" 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-64194ab7 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"64194ab7\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.maliyeokulu.org.tr\/images\/stories\/fotos\/yileri.jpeg\" alt=\"Picture of Dr. Yusuf \u0130LER\u0130\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tDr. Yusuf \u0130LER\u0130\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Hali\u00e7 \u00dcniversitesi \u00d6\u011fr. \u00dcyesi<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\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\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-33331919 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33331919\" 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-100 elementor-top-column elementor-element elementor-element-6c23925d\" data-id=\"6c23925d\" 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-377533cb elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"377533cb\" 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>Maliye Okulu hangi ortamda ve ne ama\u00e7la kuruldu? Neden kapat\u0131ld\u0131? G\u00fcn\u00fcm\u00fcz e\u011fitiminde yeri olabilir mi? T\u00fcrkiye toplumu bu konuya ve bu tart\u0131\u015fmaya yabanc\u0131d\u0131r. Ne var ki bu tart\u0131\u015fma, bug\u00fcn bir ihtiya\u00e7tan \u00f6te bir zorunlulu\u011fa d\u00f6n\u00fc\u015fm\u00fc\u015ft\u00fcr. Bir e\u011fitim sistemi d\u00fc\u015f\u00fcn\u00fcn ki, e\u011fitim olanaklar\u0131 olmayan k\u00f6y \u00e7ocuklar\u0131n\u0131 al\u0131p birer i\u015f yapan ve \u00fcreten meslek sahibi yap\u0131yor; o e\u011fitim sisteminin iyi incelenmesi gerekir. Bu ama\u00e7l\u0131 D\u00fcnya gazetesindeki yaz\u0131m\u0131za, gerek&nbsp; Maliye Okulu mezunlar\u0131 gerekse bu mezunlarla toplumsal ve ekonomik ya\u015fam i\u00e7erisinde ili\u015fkili olanlar\u0131n g\u00f6sterdi\u011fi ilgi ve di\u011fer meslek okulu mezunlar\u0131n\u0131n ve Maliye Okulu ger\u00e7e\u011fini bilenlerin konuya duyarl\u0131l\u0131\u011f\u0131; Maliye Okulunu di\u011fer y\u00f6nleriyle, ancak en ba\u015fta b\u00fcnyesinde ya\u015fad\u0131\u011f\u0131 ve varl\u0131\u011f\u0131na kaynak olan Maliye Bakanl\u0131\u011f\u0131yla tarihsel ili\u015fkisi y\u00f6n\u00fcnden ele almak gere\u011fini do\u011furdu.<\/p>\n<p>1924 y\u0131l\u0131nda, eskiyi tasfiye; yeni e\u011fitim ve ekonominin temellerini atma s\u00fcrecinde kurulan Maliye Okulu\u2019nun bu kurulu\u015f s\u00fcrecine denk gelen \u00f6nemli geli\u015fmelerden biri de, Maliye Bakanl\u0131\u011f\u0131n\u0131n h\u00fck\u00fcmet \u00f6rg\u00fctlemesi i\u00e7indeki merkezi konumunun g\u00fcn \u0131\u015f\u0131\u011f\u0131na \u00e7\u0131kmas\u0131d\u0131r. \u015eunu \u00f6ncelikle belirtelim: Maliye Bakanl\u0131\u011f\u0131,&nbsp; merkezi konumunu Osmanl\u0131 \u0130mparatorlu\u011fu\u2019nun tarihsel bak\u0131mdan merkezile\u015fmi\u015f yap\u0131lar\u0131ndan devralmad\u0131. Osmanl\u0131lar\u2019da merkezile\u015fme, a\u00e7\u0131k\u00e7a siyasal bir olguydu; oysa mali kaynaklar\u0131n t\u00fcm\u00fc Hazineye ula\u015fm\u0131yordu. Y\u00f6netsel g\u00f6revlerine kar\u015f\u0131l\u0131k naz\u0131rlar, valiler ve di\u011fer devlet memurlar\u0131, verdikleri hizmetlerden do\u011fan gelir haklar\u0131na do\u011frudan sahip olabiliyor ve bunlar\u0131n yaln\u0131zca k\u00fc\u00e7\u00fck bir b\u00f6l\u00fcm\u00fcn\u00fc Hazineye g\u00f6nderiyorlard\u0131. Osmanl\u0131 h\u00fck\u00fcmeti mali g\u00fc\u00e7lerin bir mozai\u011finden olu\u015fuyordu; bu mozaik i\u00e7inde yer alan her nezaret kendi gelir kaynaklar\u0131ndan yararlan\u0131yordu ve bu&nbsp; geliri do\u011frudan do\u011fruya kendi harcamalar\u0131 i\u00e7in kullan\u0131rken Maliye Nezaretini bilgilendirmek durumunda de\u011fildi. Kaynaklar ve harcamalar merkez d\u0131\u015f\u0131nda de\u011ferlendirildi\u011fi i\u00e7in nezaretin bir b\u00fct\u00e7e olu\u015fturulmas\u0131 kesinlikle olanaks\u0131zd\u0131. \u00d6rne\u011fin: Harp Nezareti askerlik vergisine, Dahiliye Nezareti pasaport vergisine, kadastro ile posta ve telgraf \u00fccretlerine do\u011frudan el koyuyordu.<\/p>\n<p>Hizmetlerin, 1920\u2019den sonra yeni ba\u015fkentte yava\u015f yava\u015f yeniden \u00f6rg\u00fctlenmesi ve daha da \u00f6nemlisi, yasama g\u00fcc\u00fcyle&nbsp; y\u00fcr\u00fctme g\u00fcc\u00fcn\u00fcn ayr\u0131lmas\u0131yla birlikte Maliye Bakanl\u0131\u011f\u0131 devlet i\u00e7indeki merkezi konumuna ula\u015ft\u0131. \u0130\u015fte Maliye Okulu, Maliye Bakanl\u0131\u011f\u0131n\u0131n bu merkezi konumuna ula\u015ft\u0131\u011f\u0131, daha a\u00e7\u0131k bir ifadeyle Maliye Hazine birli\u011finin sa\u011fland\u0131\u011f\u0131 bir s\u00fcre\u00e7te a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>B\u00f6ylesi bir s\u00fcre\u00e7te kurulan Maliye Okulu, 24 Ocak 1980 kararlar\u0131n\u0131 izleyen;&nbsp; B\u00fct\u00e7e birli\u011finin bozuldu\u011fu,&nbsp; Hazinenin Maliye Bakanl\u0131\u011f\u0131ndan kopar\u0131ld\u0131\u011f\u0131, yani Maliye Bakanl\u0131\u011f\u0131n\u0131n merkezi konumunun yok edilerek zay\u0131flat\u0131lmaya \u00e7al\u0131\u015f\u0131ld\u0131\u011f\u0131 s\u00fcre\u00e7te kapat\u0131lm\u0131\u015ft\u0131r. Merkez Bankas\u0131 kontrol\u00fcn\u00fcn yitirildi\u011fi, bankac\u0131l\u0131k sisteminin kurals\u0131zla\u015ft\u0131r\u0131ld\u0131\u011f\u0131, ithalat kotalar\u0131n\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131, devlet yat\u0131r\u0131mlar\u0131n\u0131n planlanmad\u0131\u011f\u0131, girdi fiyatlar\u0131n\u0131n ve ticaretin dolarize edildi\u011fi; liberal politikalar\u0131n uyguland\u0131\u011f\u0131 bu d\u00f6nemde, bor\u00e7lanman\u0131n vergiye tercih edilmesi sonucu kamu finansman\u0131 bozulmu\u015f ve \u00fclke ekonomisi likidite tuza\u011f\u0131na d\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/p>\n<p>Ulusal e\u011fitim ve ekonomi konusu, bizim gibi geli\u015fme yolunda olan \u00fclkeler a\u00e7\u0131s\u0131ndan ya\u015famsal \u00f6nem ta\u015f\u0131maktad\u0131r.&nbsp; Bu ise, s\u00f6m\u00fcrgeciye ba\u011f\u0131ml\u0131 olmayan ekonomi ve s\u00f6m\u00fcr\u00fcye arac\u0131 yeti\u015ftirmeyen e\u011fitim demektir. Japonya ba\u015far\u0131y\u0131 m\u00fckemmel bir temel e\u011fitim, etkileyici teknik bilgi birikimi ve y\u00fcksek tasarruf oran\u0131 ile sa\u011flam\u0131\u015ft\u0131r. Maliye Okulu bu memlekette kurulmu\u015f; ger\u00e7ek\u00e7i, halk\u00e7\u0131, ilerici, kelimenin tam anlam\u0131yla ulusal e\u011fitim kurumlar\u0131m\u0131z\u0131n ba\u015f\u0131nda gelir.&nbsp; Bu y\u00f6nleriyle Maliye Okulu, t\u00fcketici e\u011fitimi dayatan s\u00f6m\u00fcrgecilik anlay\u0131\u015f\u0131nda; \u00fcretici meslek e\u011fitimini veren ulusalc\u0131l\u0131\u011fa ge\u00e7i\u015ftir.&nbsp; Ezbercili\u011fin yerini, ya\u015fatan bilginin al\u0131\u015f\u0131d\u0131r. Maliye Okulu uygulamas\u0131, T\u00fcrkiye\u2019nin ger\u00e7ek zenginli\u011fidir. Bu zenginlikten yeniden yararlanmak zorunday\u0131z.<\/p>\n<p>Kaynak: Maliye Okulu i\u00e7in ilk kez 2002 y\u0131l\u0131nda olu\u015fturulan maliyeokulu-org sitesinin web ge\u00e7mi\u015finden al\u0131nm\u0131\u015ft\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48504c92 elementor-widget elementor-widget-post-info\" data-id=\"48504c92\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-3fba5a4 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/yeni.maliyeokulu.org.tr\/?m=20111116\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t<span class=\"elementor-post-info__item-prefix\">Yay\u0131n tarihi: <\/span>\n\t\t\t\t\t\t\t\t\t\t<time>November 16, 2011<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-26e38d0 elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-clock\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm61.8-104.4l-84.9-61.7c-3.1-2.3-4.9-5.9-4.9-9.7V116c0-6.6 5.4-12 12-12h32c6.6 0 12 5.4 12 12v141.7l66.8 48.6c5.4 3.9 6.5 11.4 2.6 16.8L334.6 349c-3.9 5.3-11.4 6.5-16.8 2.6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-time\">\n\t\t\t\t\t\t\t\t\t\t<time>12:04 am<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\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<script>\n\t\t\t\t(function($) {\n                    \"use strict\";\n\n                    var target = $('.elementor-element-33331919');\n                    target.addClass('e-lazyloaded');\n\n                    \n                    var EaelParallaxElement = {\n\n\t\t\t\t\t\tinit: function() {\n\t\t\t\t\t\t\telementorFrontend.hooks.addAction('frontend\/element_ready\/global', EaelParallaxElement.initWidget);\n\t\t\t\t\t\t},\n                        responsiveParallax: function(){\n                            var android = 1,\n                                ios = 1;\n                            switch( true || 1 ){\n                                case android && ios:\n                                    return \/iPad|iPhone|iPod|Android\/;\n                                    break;\n                                case android && ! ios:\n                                    return \/Android\/;\n                                    break;\n                                case ! android && ios:\n                                    return \/iPad|iPhone|iPod\/;\n                                    break;\n                                case ( ! android && ! ios ):\n                                    return null;\n                            }\n                        },\n\t\t\t\t\t\tinitWidget: function( $scope ) {\n\n\t\t\t\t\t\t\ttarget.jarallax({\n\t\t\t\t\t\t\t\ttype: 'scroll-opacity',\n\t\t\t\t\t\t\t\tspeed: 1.3,\n\t\t\t\t\t\t\t\tkeepImg: true,\n                                disableParallax: EaelParallaxElement.responsiveParallax(),\n\t\t\t\t\t\t\t});\n\t\t\t\t\t\t}\n\n\t\t\t\t\t};\n\n\t\t\t\t\t$( window ).on('elementor\/frontend\/init', EaelParallaxElement.init);\n\n                    \t\t\t\t}( jQuery ) );\n\t\t\t<\/script>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Maliye Bakanl\u0131\u011f\u0131 ve Maliye Okulu Yazan: Dr. Yusuf \u0130LER\u0130 Maliye Okulu hangi ortamda ve ne ama\u00e7la kuruldu? Neden kapat\u0131ld\u0131? G\u00fcn\u00fcm\u00fcz e\u011fitiminde yeri olabilir mi? T\u00fcrkiye toplumu bu konuya ve bu tart\u0131\u015fmaya yabanc\u0131d\u0131r. Ne var ki bu tart\u0131\u015fma, bug\u00fcn bir ihtiya\u00e7tan \u00f6te bir zorunlulu\u011fa d\u00f6n\u00fc\u015fm\u00fc\u015ft\u00fcr. Bir e\u011fitim sistemi d\u00fc\u015f\u00fcn\u00fcn ki, e\u011fitim olanaklar\u0131 olmayan k\u00f6y \u00e7ocuklar\u0131n\u0131 al\u0131p [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1285,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[7],"tags":[39],"class_list":["post-3188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makale","tag-basin"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/3188","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=3188"}],"version-history":[{"count":4,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/3188\/revisions"}],"predecessor-version":[{"id":3192,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/3188\/revisions\/3192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/1285"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}