پژوهشي تاريخي در زمينه نظام مالي در حكومتهاي اسلامي

A Historical Study of the Fiscal Systems in Muslim states

Modern and sophisticated systems of banking in todayʹs economy are the developed forms of the monetary and financial systems of old societies. Islamic society, too, has experienced money-changerʹs halls in the development of its financial system. This paper examines the history of this institution until the fourth century (Lunar Hijrah). First, a definition of the term sari (money changing) is given and then the functions and activities for money - changerʹs halls, their main transactions and their kinds are studied. The effective role for money - changers in funding merchants and craftsmen, founding economic institutions and trying to relieve economic crises are also elaborated. Money - changerʹs Hallsʹ services in accepting deposits and offering loans and other kinds of funding, had turned them into large financial institutions that played the role of todayʹs banks to some extent.