| 中国古代的财政监督制度研究 |
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| 引用本文： | 黎柠. 中国古代的财政监督制度研究[J]. 广西财经学院学报, 2007, 20(1): 41-45 |
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| 作者姓名： | 黎柠 |
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| 作者单位： | 中南财经政法大学,财政税务学院,湖北,武汉,430060 |
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| 摘 要： | 中国的财政监督制度历史悠久,从周朝的宰夫到清代的都察府的御史,都是为统治者实行财政监督的官职.古代的财政监督中,以监督官员为主要对象,同时兼合了审计和监察于一体,对封建王朝的经济政治起着重要作用.
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| 关 键 词： | 中国古代 财政监督 审计 监察 |
| 文章编号： | 1673-5609（2007）01-0041-05 |
| 修稿时间： | 2006-06-11 |
Research on Financial Supervision System in the Ancient Time of China |
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| LI Ning. Research on Financial Supervision System in the Ancient Time of China[J]. JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS, 2007, 20(1): 41-45 |
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| Authors: | LI Ning |
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| Affiliation: | School of Finance and Taxation, Zhongnan University of Economics and Law, Wuhan 430060, China |
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| Abstract: | China has a long history of financial supervision, from Zaifu in Zhou dynasty to Yushi of Duchafu in Qing dynasty. These are all official positions to execute the supervision assignment for the rulers. In the ancient time, the main object of financial supervision was the officials, and it was also composed with auditing and executive supervision. The financial supervision played an important roll in the economy and politics of the ancient society. |
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| Keywords: | ancient time of China financial supervision auditing supervision |
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