Bu çalışmada, Mihrişah Valide Sultan Vakfı’nın 1797 yılından 1837 yılına kadar olan süreçte muhasebe kayıtlarında yer alan yıllık gelirleri, giderleri ve gelir yeterliliği incelenmiştir. Başlangıçta İslam’ın ilk dönemlerinden beri Müslüman toplumlarda önemli yeri olan vakıf kurumu hakkında bilgi verilmiş, kökeni hakkındaki farklı düşünceler ele alınmıştır. Ardından Evkaf-ı Hümayun Nezareti’nin kurulmasına değinilmiş, Nezaretin kuruluşu öncesinde ve sonrasında vakıflarda yaşananlar ile vakıflara yansıması anlatılmıştır. Vakfın kurucusu olan Mihrişah Valide Sultan’ın hayatı hakkındaki bilgiler sunulmuştur. Vakfın 1797-1837 yılları arasındaki mali verileri tahlil edilmiştir. İnceleme 1826 yılında gerçekleştirilen ve Osmanlı Devleti’nde 19. yüzyıl başlarındaki en önemli yeniliklerden birisi olan Evkaf-ı Hümayun Nezareti’nin kuruluşuna odaklanacaktır. Mali kayıtlarda Nezaretin denetimi öncesinde ve sonrasında yaşanan değişimler açıklanacaktır. Vakfın gelir tutarlarında ve gelir tahsilat oranlarındaki seyir tespit edilmiştir. Bununla beraber yıllara göre gelir yeterliliği de tetkik edilmiş ve vakfın mali yapısı ortaya konulmuştur. Bunda ise Nezaretin denetimde olduğu 1826 sonrasındaki yıllar ve öncesi ile karşılaştırma yapılacaktır. Ulaşılan bu sonuçlarla Evkaf-ı Hümayun Nezaretinin Mihrişah Valide Sultan Vakfı özelindeki etkinliği değerlendirilecektir.
In this study, the annual revenues, expenses and income adequacy included in the accounting records of the Mihrişah Valide Sultan Foundation in the process from 1797 to 1837 were studied. Initially, the founding institution, which has played an important role in Muslim communities since the early periods of Islam, has been informed and various opinions about its origin have been discussed. Then he was told the creation of Hümayun Nezareti, which was reflected before and after the creation of Nezareti in the foundations and the foundations. Information about the life of the founder Mihrişah Valide Sultan was presented. The fund’s financial data between the years 1797-1837 was evaluated. The examination was carried out in 1826 and in the Ottoman State 19. One of the most important innovations in the beginning of the century will be focused on the establishment of the Hümayun Nezareti. In the financial records; changes will be revealed before and after the inspection of the Nazaretin. The fund has been identified in the income amounts and in the income tax rates. In addition, the income in terms of years has also been checked and the fund’s financial structure has been revealed. In this, it will be compared with the years after 1826 and before which the Nazareth was in control. With these results, the effectiveness of Evkaf-i Hümayun Nezaretinin Mihrişah Valide Sultan Foundation will be assessed.
In this study, income, expence and income adequacies in annual account records of Waqf of Mihrisah Valide Sultan is discussed the years from 1797 to 1837. At first, informed the Islamic waqf foundation which was important in Muslim societies from the first periods and maked mention different thought of origins this foundations. Following, establishment of the Ministry of The Waqfs was mentioned. Then, what happened before and after The Ministry of Waqfs founded and reflection on the waqfs explained. Provided information about Mihrisah Valide Sultan who is the founder of the waqf. The financial changes of the waqf were analyzed between 1797 and 1837. Analyzing is focused on the establishment of the Ministry of The Waqfs which is happended in 1826 amd one of the most important innovations in Ottoman Empire in the 19th century. Changes in financial records before and after Ministry’s management effectiveness is analyzied. Course of income and revenue rates of the waqf is determined. Withal income adequency was determined by years and financial structure of the waqf was presented. According to the results, impact of the Ministry of Waqfs on waqfs is evaluated
Dergi Türü : Uluslararası
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