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宋朝审计机构 ,在中国审计史上既很重要 ,也有特色 ,但其演变迄今尚无系统研究。在北宋前期二府三司的体制下 ,审计机构基本隶属于财政或行政机构 ,亦即审财合一 ,中央三司属司审计一统天下 ,转运、提刑渐兼地方审计之职 ;在北宋后期三省六部体制下 ,审财有分有合 ,中央刑部、户部、太府寺属部属司审计三分天下 ,地方则沿袭原有机构 ,加强监督 ;在南宋偏安体制下 ,审财机构又趋合一 ,中央以户部属司审计为主 ,地方则增设专门机构 ,强化审计 ,聚敛财富。
The audit institutions in the Song Dynasty are both important and distinctive in the history of Chinese auditing. However, their evolution so far has not been systematically studied. Under the system of the two prefectures and the three divisions in the early Northern Song Dynasty, the auditing organs basically belonged to the financial or administrative organs, that is, the merger of auditors and the auditors of the three central divisions of the central government unified the world in auditing. In the latter three provinces and six systems, there was a fair share of the trial, and the Central Criminal Division, the Ministry of People’s Government and the Taifu Temple Subordinate Division audited the third world, while local areas followed the original institutions and strengthened supervision. Under the partial security system of the Southern Song Dynasty, In a convergence, the central government mainly administers departmental subordinates, while localities have set up special agencies to strengthen auditing and gather wealth.