| 论中国古代监审一体制度的演变和特点 |
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| 引用本文： | 方宝璋. 论中国古代监审一体制度的演变和特点[J]. 山西财经大学学报, 2003, 25(2): 15-18 |
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| 作者姓名： | 方宝璋 |
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| 作者单位： | 江西财经大学,会计学院,江西,南昌,330013 |
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| 摘 要： | 中国古代监察与审计一体的制度从秦汉开始已系统建立 ,历经两千多年的演变与发展 ,一直至明清时期。监审一体的机构地位高、权力大 ,直接属于皇帝指挥 ,独立性强 ,在治吏中发挥了重要作用。
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| 关 键 词： | 中国古代 监察 审计 |
| 文章编号： | 1007-9556(2003)02-0015-04 |
| 修稿时间： | 2003-02-19 |
On the Evolution and Characteristics of the Supervising- Auditing Integration System in Ancient China |
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| FANG Bao-zhang. On the Evolution and Characteristics of the Supervising- Auditing Integration System in Ancient China[J]. Journal of Shanxi Finance and Economics University, 2003, 25(2): 15-18 |
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| Authors: | FANG Bao-zhang |
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| Abstract: | With a long history of more than two thousand years from the Qin and Han Dynesties through the Ming and Qing Dynesties, the supervising-auditing integration system in ancient China experienced changes and development. It played a significant role in the management of officials, its institutions having an immense authority, being directly under the command of the emperor, and possessing an independent power. |
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| Keywords: | ancient China supervising auditing |
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