审计研究
審計研究
심계연구
Audit Research
2014年
2期
14~17
,共null页
审计史 上计制度 审计职能
審計史 上計製度 審計職能
심계사 상계제도 심계직능
history of auditing, Shangji system, audit function
上计制度渊源于四千多年前的舜禹时代，春秋时期正式称为上计，汉代达到成熟完善，魏晋南北朝逐渐衰亡。上计制度中包含有审计职能，主要审核稽查地方的户口、垦田、钱谷收支，课校其功。这对于加强中央对地方的控制，督促官吏勤政廉洁，促进社会经济发展，发挥了应有的作用。其对当前的启示有：一是当代国家审计应不断加强，二是国家审计应强化上级审计机关对下级审计机关的领导，三是发挥审计在维护中央权威、政令畅通、落实中央改革决策部署方面的应有作用。
上計製度淵源于四韆多年前的舜禹時代，春鞦時期正式稱為上計，漢代達到成熟完善，魏晉南北朝逐漸衰亡。上計製度中包含有審計職能，主要審覈稽查地方的戶口、墾田、錢穀收支，課校其功。這對于加彊中央對地方的控製，督促官吏勤政廉潔，促進社會經濟髮展，髮揮瞭應有的作用。其對噹前的啟示有：一是噹代國傢審計應不斷加彊，二是國傢審計應彊化上級審計機關對下級審計機關的領導，三是髮揮審計在維護中央權威、政令暢通、落實中央改革決策部署方麵的應有作用。
상계제도연원우사천다년전적순우시대，춘추시기정식칭위상계，한대체도성숙완선，위진남북조축점쇠망。상계제도중포함유심계직능，주요심핵계사지방적호구、은전、전곡수지，과교기공。저대우가강중앙대지방적공제，독촉관리근정렴길，촉진사회경제발전，발휘료응유적작용。기대당전적계시유：일시당대국가심계응불단가강，이시국가심계응강화상급심계궤관대하급심계궤관적령도，삼시발휘심계재유호중앙권위、정령창통、락실중앙개혁결책부서방면적응유작용。
Shangji system in ancient China derived from Shun -Yu era,which was more than 4,000 years ago. It was offi- cially known as shangji in the Spring and Autumn period, be perfect fullness in the Han dynasty and withered away grad- ually in the Wei, Jin, Southern and Northern dynasties. Shangji system includes audit functions, which mainly audited and checked local accounts, fields, money and grains revenues that as the evaluation of the projects. It had played a due role in strengthening the control of the central government to the local, urging the official diligent clean and promoting the socio- economic development. The inspiration at that time was described as following：Contemporary national audit should continue to strengthen. National audit should strengthen the leadership from the superior audit institution to the inferior auditing bodies. Audit should take effect in maintaining a centralized authority, making the resolutions pass smoothly, implementing the central decision -making and deployment.
