بررسي نظام مالي و حسابداري ايران در دوره ساساني

The Financial System and Accenting in Iran during the Sassanid Period

تاريخ هر علم، نمايانگر علل پيدايش آن علم، جهت، و نحوه‌ پيشرفت و معرف اهميت ژرف ارزش‌ها و محتواي آن است. علوم متعلق به امور مالي، از زمره مهم‌ترين دانش‌هاست كه با بررسي تاريخ آن، مي‌توان به نقش اين دانش در تحولات و فراز و فرودهاي سياسي و اجتماعي پي برد؛ و نيز مسير تكاملي آن دانش را در حيطه جغرافيايي و زماني خاصي مورد بررسي قرار داد. بيشتر كتاب‌هاي حسابداري و مالي، تاريخچه‌ي حسابداري رابه كشورهاي صنعتي ـ بويژه ايتاليا ـ منتسب مي‌دانند. اما فراتر از آن، در تمدن‌هاي قديمي، نياز به محاسبه و نگهداري حساب و كتاب ماليات و خراج، نگهداري انبارها و ثبت درآمدها و هزينه‌هاي حكومت و... نياز به سيستم‌‌هاي حسابداري خاص و فرا خورزمان خود داشته است. به طور كلي نياز به تخصص‌هاي مختلف، زمينه ايجاد محاسبه، ثبت و نگهداري حساب‌هاي گوناگون را فراهم كرده و به تدريج راه را براي پيدايش گروه كاتبان و محاسبان و رياضي‌دانان گشوده است. ايران در دوره ساساني، تاثيرات بزرگي در داد و ستدها به وجود آورد. در اين نوشتار براي پي بردن به اوضاع اقتصادي، نحوه اخذ ماليات‌ها و روش پرداخت دستمزد و حسابداري و حسابرسي و بانكداري در ايران پيش از اسلام به مرور تاريخ مي‌پردازيم.

The history of each discipline is the representative of causes of the origin of that science and the way of its evolution as well as its significant deep values and contents. The disciplines on financial affairs is one of the most important knowledge, by studying the history of which one can realize its function in the transformation and ups and downs of the social and political situations. On the other hand, one can study the evolutional course of that knowledge in specific geographical and time scope. Although in the introduction of most accounting and financial books, the history of accounting is assigned to the industrial countries such as Italy, and largely in ancient civilizations, the need for accounting and keeping accounts, and tax and tribution books, the maintenance of inventory, the record of government incomes and expenses, etc? and the need for accounting systems, prove the necessity for accounting. A survey of the history of accounting and finance in pre-Islamic Iran represents, to the most extend, a limit and scope of this discipline in Iran that has developed and expanded. By careful study of the history during the Sassanid period, we can understand the role of financial and tax affairs in the social and political cahnges of that period. In this article an attempt is made to prove that by examining the financial, tax, auditing questicns as well as the determination of the way of collecting taxes and the way of payments during the Sassanid era, it is possible to find out the economic condition of that time in the history of Iran. The paper also tends to clarify some ambiguities and to respond some questions in that respect.