审计研究
審計研究
심계연구
Audit Research
2015年
4期
67~73
,共null页
古代审计立法 法律史 审计史
古代審計立法 法律史 審計史
고대심계입법 법률사 심계사
ancient auditing legislation, history of law, history of auditing
中国古代审计立法通常归附于其上级机构或职能的立法中，其主要有秦汉归属于对官吏稽查、考核的《效律》《上计律》，唐宋归附于特定机构或特别事项立法中的《比部格》《比部式》《勾账式》《磨勘法》《勘同法》《三司账法》等，元明清归属于御史监察机构的《台纲》《宪纲》和《会典》中六科、道监察御史下的立法。古代各朝代审计立法中，秦《效律》是目前已知中国古代最早、最系统完整的有关审计的立法，汉唐宋有关审计立法均散佚，只剩下一些片言只语，元明清的审计立法只能成为监察立法的附属部分。古代审计立法主要规定了审计主体的职责、权限和行为准则，审计客体的责任、义务，审计内容和实施程序等，一定程度上保证了这项工作的规范性、客观性和公允性，使审计在肃清吏治、维护封建国家经济的正常有序运行中发挥了应有的作用。
中國古代審計立法通常歸附于其上級機構或職能的立法中，其主要有秦漢歸屬于對官吏稽查、攷覈的《效律》《上計律》，唐宋歸附于特定機構或特彆事項立法中的《比部格》《比部式》《勾賬式》《磨勘法》《勘同法》《三司賬法》等，元明清歸屬于禦史鑑察機構的《檯綱》《憲綱》和《會典》中六科、道鑑察禦史下的立法。古代各朝代審計立法中，秦《效律》是目前已知中國古代最早、最繫統完整的有關審計的立法，漢唐宋有關審計立法均散佚，隻剩下一些片言隻語，元明清的審計立法隻能成為鑑察立法的附屬部分。古代審計立法主要規定瞭審計主體的職責、權限和行為準則，審計客體的責任、義務，審計內容和實施程序等，一定程度上保證瞭這項工作的規範性、客觀性和公允性，使審計在肅清吏治、維護封建國傢經濟的正常有序運行中髮揮瞭應有的作用。
중국고대심계입법통상귀부우기상급궤구혹직능적입법중，기주요유진한귀속우대관리계사、고핵적《효률》《상계률》，당송귀부우특정궤구혹특별사항입법중적《비부격》《비부식》《구장식》《마감법》《감동법》《삼사장법》등，원명청귀속우어사감찰궤구적《태강》《헌강》화《회전》중륙과、도감찰어사하적입법。고대각조대심계입법중，진《효률》시목전이지중국고대최조、최계통완정적유관심계적입법，한당송유관심계입법균산일，지잉하일사편언지어，원명청적심계입법지능성위감찰입법적부속부분。고대심계입법주요규정료심계주체적직책、권한화행위준칙，심계객체적책임、의무，심계내용화실시정서등，일정정도상보증료저항공작적규범성、객관성화공윤성，사심계재숙청리치、유호봉건국가경제적정상유서운행중발휘료응유적작용。
The legislation on audit in ancient China was usually affiliated to the legislation of its authorities of audit.. The audit legislation was included in the Jiao Law and Shangji Law during Qin and Han dynasti in charge es ; it was included in the Bibu Rules, Bibu Standards, Gouzhang Rules, Mokan Law, Kantong Law and Three-Division Accounting Law affiliated to the legislation of specific organs or affairs during Tang and Song dynasties; it was included in Tai Guidelines, Xuan Guidelines and Kuai Regulation affiliated to the supervision authorities during Yuan, Ming and Qing dynasties. Among all the auditing legislations in Chinese history, the earliest, systematic and complete auditing law was the Jiao Law in Qin Dynasty. Most of auditing legislation in Hart, Tang and Song Dynasties have been lost, leaving only a few words and phrases about auditing law. The auditing legislation in Yuan, Ming and Qing Dynasties was part of the legislation of supervision. The auditing legislations of ancient China mainly defined auditors＇ responsibilities, mandate and code of conduct, and auditees＇ responsibilities, obligations as well as audit content and audit procedures, which ensured the objectivity and fairness of auditing, and guaranteed the role of auditing in maintaining national economy in order.
