摘要
宋代的漕运审计组织从中央到地方,形成了较为严密的体系,职责分工明确,并有相应的法律法规限制。漕运的审计方法多样,并有事后问责机制,主要目的在于保障漕粮运输的通畅,确保各地赋税的安全运至中央。宋代漕运审计制裁手段上主要以没收钱物、赔偿、罚金等经济制裁和展磨勘等行政制裁为主。相应的,对漕运审计中有功人员的奖励也以经济奖励为主,辅以减磨勘、升职等行政奖赏。虽然宋代的漕运审计机构设置完备、各机构之间互相牵制,监审的方法也多样化,但是漕运审计依然存在官吏渎职、历簿不按规定书写等弊端。但是漕粮运输的过程牵涉到中央、地方各个职能机构的相互协调、合作,具体的审计效果也要看当时的行政效率。
The audit system of the water transport in the Song Dynasty was fairly developed and systematic from the central to local government with sophisticated systems and mutual check mechanism. The Song Dynasty was rich in the audit laws and regulations about water transport, which also had post accountability mechanism for ensuring transportation safety. In Song Dynasty, the main means of auditing sanctions were economic sanctions such as confiscation of money and property, compensation and fines, and administrative sanctions such as exhibition and reconnaissance. Correspondingly, the rewards for the successful personnel in the audit of waterway transport are mainly economic rewards, promotion and so on. Although the auditing institutions are well established, the institutions restrict each other, and the methods of supervision are diversified, there are still some drawbacks. Coordination of the design institutions during transportation ,which will attenuate the function, effect and independence of the audit.
出处
《中原文化研究》
2019年第4期53-58,共6页
The Central Plains Culture Research
关键词
宋代
漕运
审计
the Song Dynasty
the water transport
audit
