清朝雍正初期的审计机构——会考府考略

会考府是清朝雍正皇帝设立的政府审计机构,虽存续三载,却有明显的审计特性,《中国审计史》对其做过简要记述。本文依据现存史料档案,对会考府的设置与裁撤时间、机构编制、职责权限、审计特点等进行了较详细的介绍和考证,并就会考府的审计特性进行了分析和探讨。

The Auditing Organization during Eearly years of the Emperor Yongzheng in Qing Dynasty

HuiKao Department was a government auditing organization,which was set up by Emperor Yong Zheng of Qing dynasty. Although it had been only existed for three years, it owned auditing characteristics obviously. It has been briefly described in The History of China Auditing. Based on current existing historical archives, the paper detailed introduces and verificates the time of establishment and termination, structure, responsibility and auditing means on HuiKao Department.The paper also analyses the auditing ...