{"id":103,"date":"2016-08-30T22:14:00","date_gmt":"2016-08-30T22:14:00","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=103"},"modified":"2016-08-30T22:14:00","modified_gmt":"2016-08-30T22:14:00","slug":"muhasebecisin-sen-lutfen-oyle-kal","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=103","title":{"rendered":"Muhasebecisin sen, l\u00fctfen \u00f6yle kal."},"content":{"rendered":"

\u00dclkemizde meslek mensuplar\u0131 kendilerine muhasebeci denmesinden pek ho\u015flanmazlar. Ald\u0131\u011f\u0131m\u0131z ruhsat\u0131n \u00fcst\u00fcnde yaz\u0131l\u0131 unvanlar\u0131 kullanmay\u0131 daha \u00e7ok seviyoruz. Tabelalarda yazan “Serbest Muhasebeci Mali M\u00fc\u015favir” (SMMM) veya “Yeminli Mali M\u00fc\u015favir” (YMM) olmak \u00fczere iki farkl\u0131 unvan ile s\u00fcsl\u00fcyoruz \u015fehirlerin cadde ve sokaklar\u0131n\u0131. A\u00e7\u0131k\u00e7as\u0131 ruhsat\u0131 olan birinden kolay kolay duyamazs\u0131n\u0131z kendisine muhasebeci dedi\u011fini. Meslek mensuplarna tek bir unvan veren \u00fclkeler oldu\u011fu gibi birden \u00e7ok unvan\u0131n oldu\u011fu \u00fclkeler de mevcut d\u00fcnya \u00fczerinde. <\/span><\/span><\/p>\n

\u0130ngilizce olanlar\u0131n hi\u00e7birinde mesle\u011fi “m\u00fc\u015favir” olarak anlatmaz unvanlar, aksine \u00a0“muhasebeci”dir mesle\u011fin ad\u0131. Bizde oldu\u011fu gibi denet\u00e7i diye de ayr\u0131 bir meslek yoktur. Ki\u015fi muhasebeci olduysa hem “dan\u0131\u015fman” hem de “denet\u00e7i” meziyetlerine sahiptir, ayn\u0131 anda tek m\u00fc\u015fteri \u00fcst\u00fcnde kullanmamak kayd\u0131yla. Unvan\u0131n Frans\u0131zcas\u0131 ise “expert(e) comptable”d\u0131r, kelimesi kelimesine bir \u00e7eviri yaparsak kar\u015f\u0131l\u0131\u011f\u0131 “hesap uzman\u0131”d\u0131r. Bu art\u0131k varolmayan unvana sahip olan baz\u0131 “\u00fcstadlar\u0131n” vergi hesab\u0131 yap\u0131p muhasebe bilmediklerini iddia etmek gibi bir huyu da vard\u0131r.\u00a0<\/span><\/span><\/p>\n

\u0130tiraf edeyim benim favorim unvan\u0131n \u0130ngilizce olan\u0131d\u0131r. Certified Public Accountant (CPA), T\u00fcrk\u00e7esiyle “Ruhsatl\u0131 Kamu Muhasebecisi” (RKM), s\u0131f\u0131r egoyla, kime \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z\u0131 anlat\u0131r. Muhasebenin niye varoldu\u011funu, neden \u00e7ok \u00f6nemli oldu\u011funu anlat\u0131r. Borsan\u0131n ger\u00e7ek bir yat\u0131r\u0131m arac\u0131 oldu\u011fu \u00fclkelerde muhasebecinin g\u00f6revi finansal tablolar\u0131n hata (ve hile, ne \u00a0yaz\u0131k ki) i\u00e7ermedi\u011fini do\u011frulamakt\u0131r. Onlar ekonomik sistem her ne olursa olsun ihtiya\u00e7 duydu\u011fu kahramanlard\u0131r. Sessiz birer muhaf\u0131z, her zaman g\u00f6zetleyen bir koruyucudurlar. Bu g\u00f6revin unutulmas\u0131 sonucunda neler ya\u015fand\u0131\u011f\u0131n\u0131 bize tekrar tekrar g\u00f6steren finansal tablo krizleri mesle\u011fin itibar\u0131n\u0131 yeterince sarst\u0131. <\/span><\/p>\n

Bizde her ne kadar borsa endeksinin hareketi sabah-\u00f6\u011fle-ak\u015fam haberlerde anlat\u0131lsa da \u00a0bireylerin yat\u0131r\u0131m\u0131n\u0131n korunmas\u0131ndaki \u00f6ncelikli g\u00f6revin kime ait oldu\u011funun hi\u00e7bir zaman bahsi ge\u00e7memi\u015ftir. Muhasebe \u00f6z\u00fc itibariyle sadece vergi beyanname arac\u0131 de\u011fildir, muhasebeci de beyannameyi sadece Maliye Bakanl\u0131\u011f\u0131n\u0131n sunucusuna y\u00fcklemekle sorumlu de\u011fildir. B\u00f6ylesine ufak bir tan\u0131mlama, mesle\u011fin uygulamalar\u0131 ve teorisi a\u00e7\u0131s\u0131ndan son derece al\u00e7alt\u0131c\u0131 durmaktad\u0131r.<\/span><\/p>\n

\u00dclkemizde muhasebe mesle\u011finin geli\u015fmesi G7 ligine girmemizin ger\u00e7ek anahtar\u0131 olacakt\u0131r. Muhasebenin ve muhasebecinin de\u011ferli oldu\u011fu \u00fclkelerin ekonomik geli\u015fimi ve kalk\u0131nmas\u0131 bizim i\u00e7in \u00f6rnek te\u015fkil etmelidir. Devletin \u015firketler hakk\u0131nda ger\u00e7ek bilgiyi elde edemezse, \u015firketlerin varl\u0131k-performans durumlar\u0131 i\u00e7in az vergi \u00f6demesi prensibi ile haz\u0131rlanm\u0131\u015f beyannameleri baz al\u0131rsa \u00fclkenin ekonomik durumunu anlamak, gidi\u015fat\u0131n\u0131 anlamak ve olas\u0131 krizleri \u00f6ng\u00f6rmek imkans\u0131zd\u0131r. Biz muhasebeciler, omuzlar\u0131m\u0131za y\u00fcklenen sorumlu\u011fu g\u00f6z ard\u0131 etmeden mesle\u011fin devam\u0131n\u0131 sa\u011flamal\u0131y\u0131z. Son olarak,\u00a0<\/span>stajyerlere potansiyel rakip de\u011fil sorumlulu\u011fumuzda yeti\u015fen \u00e7\u0131raklar olarak bakmad\u0131\u011f\u0131m\u0131z s\u00fcrece de mesle\u011fin kodlar\u0131nda sakl\u0131 olan Ahili\u011fi de g\u00f6z ard\u0131 etmi\u015f olaca\u011f\u0131z.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00dclkemizde meslek mensuplar\u0131 kendilerine muhasebeci denmesinden pek ho\u015flanmazlar. Ald\u0131\u011f\u0131m\u0131z ruhsat\u0131n \u00fcst\u00fcnde yaz\u0131l\u0131 unvanlar\u0131 kullanmay\u0131 daha \u00e7ok seviyoruz. Tabelalarda yazan “Serbest Muhasebeci Mali M\u00fc\u015favir” (SMMM) veya “Yeminli Mali M\u00fc\u015favir” (YMM) olmak \u00fczere iki farkl\u0131 unvan ile s\u00fcsl\u00fcyoruz \u015fehirlerin cadde ve sokaklar\u0131n\u0131. A\u00e7\u0131k\u00e7as\u0131 ruhsat\u0131 olan birinden kolay kolay duyamazs\u0131n\u0131z kendisine muhasebeci dedi\u011fini. Meslek mensuplarna tek bir unvan […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-103","post","type-post","status-publish","format-standard","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=103"}],"version-history":[{"count":0,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/103\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}