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《周礼》是反映西周政治经济情况的重要历史文献,其中记录了完整严密的财计组织系统。这种系统组织反映出的浓厚的内部牵制的思想,为后世所称叹。本文着重讨论了两者之间的思想渊源关系、控制组织的相似点以及内部控制功能上的延续与发展。
“Zhou Li” is an important historical document that reflects the political and economic conditions in Western Zhou Dynasty. It records the complete and strict system of financial and accounting organizations. This system of organizations reflects the strong internal containment of ideas, later sighs. This article focuses on the relationship between the two ideas, the similarity of control organizations and the continuation and development of internal control functions.