| 宋代与北洋时期审计院制度比较 |
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| 引用本文： | 谢冬慧.宋代与北洋时期审计院制度比较[J].南京金融高等专科学校学报,2011(4):67-72. |
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| 作者姓名： | 谢冬慧 |
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| 作者单位： | 南京审计学院法学院,江苏南京211815 |
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| 摘 要： | 中国的审计院制度由来已久。宋代与北洋两个时期的审计院是顺应不同时代需要而设置的,它们具有各自的职能。宋代审计院是中国古代审计机构的典型代表,北洋政府审计院则是中国近代国家审计机构正式形成的标志。两个时期的审计机构管理模式及制度建设为今天的审计机构改革提供了参照。
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| 关 键 词： | 宋代审计院 北洋政府 审计院制度 国家审计机构 审计机构管理模式 |
A Comparison of the Audit Court System of the Song Dynasty and the Beiyang Government Period |
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| XIE Dong-hui.A Comparison of the Audit Court System of the Song Dynasty and the Beiyang Government Period[J].Journal of Nanjing Higher Finance College,2011(4):67-72. |
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| Authors: | XIE Dong-hui |
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| Institution: | XIE Dong-hui |
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| Abstract: | Chinese audit court system has a long history.The audit courts of the Song Dynasty and the Beiyang Government were set up according to the different needs of the time,and each had its own function.The Song Dynasty audit court is typical of ancient Chinese auditing institutions,while the Beiyang Government auditing court is the symbol of the establishment of modern Chinese state audit institutions.The management models and the system construction of these two periods serve the reference for today＇s audit institution reform. |
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| Keywords: | audit court system of Song Dynasty Beiyang Government audit court system state audit machinery model of audit machinery |
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