摘要
中国古代审计史历经数千年,恰当的历史分期是相关研究进一步深入的前提和基础。现有分期虽有其合理性,但已不能适应建立富有中国特色审计文化的时代需要。究其原因,是由于对审计活动、审计的类型和审计制度的演变驱动力等方面的认识出现了偏差。以古代审计活动的实际为出发点,回归审计制度作为经济监督方式的本质属性,以经济形态变迁作为审计制度历史分期的核心依据,将中国古代审计史分为三期:第一期为夏至战国;第二期为秦汉至唐;第三期为宋至清。如此一以贯之的标准,有助于打通中国古代与当代审计制度演变之间的隔阂,以史为鉴,从历史视野的角度认识经济形态的发展与审计制度演变之间的必然联系。
The auditing in ancient China has a history of thousands of years.Appropriate historical division is the prerequisite and basis for related research and development.Although the current division has its rationality,it can no longer meet the needs of the era of establishing an audit culture with Chinese characteristics.The reason lies in the fact that there has been a deviation in comprehending auditing activity,auditing types and the driving force of the evolution of the audit system.Starting with the reality of ancient auditing activities,this article takes the audit system as the essential attribute of the economic supervision method,utilizes economic changes as the core basis for the historical stage division of the audit system,and divides the history of ancient China’s auditing history into three phases:the first stage from Xia dynasty to the Warring States period,the second stage from Qin and Han dynasties to Tang dynasty,and the third stage from Song to Qing dynasty.Such a consistent standard can facilitate to bridge the gap between the evolution of the audit system in ancient China and that of the contemporary era,and help us to learn from history so as to understand the inevitable connection between the development of contemporary economic forms and the evolution of the audit system from a historical perspective.
作者
张杨柳
ZHANG Yang-liu(School of History and Culture,Southwest University,Chongqing 400715,China)
出处
《云南财经大学学报》
CSSCI
北大核心
2022年第5期102-110,共9页
Journal of Yunnan University of Finance and Economics
关键词
中国古代
审计制度
历史分期
经济形态变迁
Ancient China
Audit System
Historical Division
Changes of Economic Forms
