بررسي، تحليل و بازخواني اسناد مالي در عصر قاجار، مطالعه موردي: ﮐﺘﺎﺑﭽﻪ ﺟﻤﻊ و ﺧﺮج ﻫﻤﺪان و ﻗﺮاﮔﺰﻟﻮ 1279ق

The Review and Analysis of Financial Papers in the Qajar Era Case Study: Revenue and Expenditure Instruction of Hamedan and Qaraguzlu in 1279 AH

اﯾﻦ ﭘﮋوﻫﺶ، ﺑﻪ ﺑﺮرﺳﯽ ﯾﮑﯽ از ﮐﺘﺎﺑﭽﻪﻫﺎي ﻣﺎﻟﯽ در دوره ﻗﺎﺟﺎرﯾﻪ ﻣﯽﭘﺮدازد. ﻫﺪف از اﯾﻦ ﭘﮋوﻫﺶ اﺳﺘﻨﺴﺎخ و ﺑﺎزﺧﻮاﻧﯽ ﮐﺘﺎﺑﭽﻪ، ﺑﺮرﺳﯽ ﻣﺤﺘﻮاﯾﯽ و ﺗﺤﻠﯿﻞ آﻣﺎري آن، ﺗﺮﺳﯿﻢ اﻗﺘﺼﺎد ﻣﺤﻠﯽ و ﻧﯿﺰ ﺗﻌﯿﯿﻦ اﻟﮕﻮي ﺗﻬﯿﻪ ﺷﺪه اﯾﻦ ﺳﻨﺪ اﺳﺖ. روش ﭘﮋوﻫﺶ در اﯾﻦ ﺗﺤﻘﯿﻖ، ﺗﻮﺻﯿﻔﯽ - ﺗﺤﻠﯿﻠﯽ و ﺑﺎ روﯾﮑﺮد ﻣﻄﺎﻟﻌﻪ اﺳﻨﺎد اﺳﺖ. ﯾﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﺣﺎﮐﯽ از آن اﺳﺖ ﮐﻪ اﯾﻦ اﺳﻨﺎد در دورة ﻗﺎﺟﺎر ﺑﺮ اﺳﺎس اﺻﻮل و ﭼﺎرﭼﻮب دﯾﻮاﻧﯽ و ﻓﻦ اﺳﺘﯿﻔﺎ ﺗﻬﯿﻪ ﻣﯽﺷﺪه و ﻣﺤﺘﻮاي اﯾﻦ ﮐﺘﺎﺑﭽﻪ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﻪ ﺑﯿﺸﺘﺮ ﺳﻨﮕﯿﻨﯽ ﻣﺎﻟﯿﺎت ﺑﺮ ﻋﻬﺪه ﻣﺮدﻣﺎن، از ﺟﻤﻠﻪ روﺳﺘﺎﯾﯿﺎن ﺑﻮد. اﯾﻦ در ﺣﺎﻟﯽ ﺑﻮد ﮐﻪ اﮐﺜﺮ اﯾﻦ درآﻣﺪﻫﺎ، ﻧﻪﺗﻨﻬﺎ ﺑﺮاي ﺣﮑﻮﻣﺖ ﻣﺮﮐﺰي ﻓﺮﺳﺘﺎده ﻧﻤﯽﺷﺪ، ﺑﻠﮑﻪ ﻋﻤﺪه آن، ﺻﺮف ﻫﺰﯾﻨﻪﻫﺎي اﺿﺎﻓﯽ ﻣﯽﺷﺪ و ﻫﺰﯾﻨﻪ ﮐﻤﯽ ﻫﻢ ﺻﺮف آﺑﺎداﻧﯽ اﯾﺎﻟﺖ ﻣﯽﮔﺮدﯾﺪ. ﻫﻤﭽﻨﯿﻦ ﺑﺎ ﺑﺎزﺧﻮاﻧﯽ اﯾﻦ ﮐﺘﺎﺑﭽﻪ، ﻣﯽﺗﻮان ﺑﻪ ﺷﯿﻮه ﺣﮑﻤﺮاﻧﯽ ﻋﺒﺪاﻟﻠﻪ ﻋﻼءاﻟﻤﻠﮏ در ﻫﻤﺪان و ﻧﯿﺰ ﺗﺮﺳﯿﻢ و ﺗﺒﯿﯿﻦ ﺑﺨﺶ ﮐﻮﭼﮑﯽ از ﺗﺎرﯾﺦ اﻗﺘﺼﺎدي-اﺟﺘﻤﺎﻋﯽ دورة ﻗﺎﺟﺎر، در اﯾﺎﻟﺖ ﻫﻤﺪان ﭘﯽ ﺑﺮد، ﺑﻪ ﻣﺼﺪاق ﻣﺸﺖ ﻧﻤﻮﻧﻪ ﺧﺮوار، ﮔﻮﯾﺎي ﻧﺴﺒﯽ وﺿﻌﯿﺖ ﻣﺎﻟﯽ ﺑﻘﯿﻪ اﯾﺎﻻت اﯾﺮان ﻫﻢ ﻫﺴﺖ.

This study examined one of the financial instructions in the Qajar era. The purpose was to transcribe and review the instruction, study its content, analyze it statistically, present an overview of its local economy, and determine its drawn up model. This descriptive-analytical was carried out through a desk study. The findings indicated that such documents were provided during the Qajar era based on administrative principles and debt-collection techniques. The instruction content showed that the taxation burden was mostly borne by the people, including the peasants. This was done while most of such revenues were not sent to the central government, but most of them were spent on additional expenses and merely a small amount was spent on state development. The review of the instruction showed how Abdullah Alaa al-Molk had ruled in Hamedan. It also explained a small section of the socio-economic history of the Qajar dynasty in Hamedan, which can be generalized to the financial status of other Iranian states in the said period