【作者】 李永卉；

【导师】 肖建新；

【作者基本信息】 安徽师范大学 ， 专门史， 2016， 博士

【摘要】 宋代的财政审计问题是宋代财政史、审计史研究中比较重要的课题之一,而宋代财政审计的研究则一直是财政史研究中相对薄弱的领域。自上世纪九十年代以来,学人在审计制度、审计机构的勾考方面取得了一些成果,但是对宋代财政审计并无系统的研究。我国古代的审计经过长期的历史演变,到了宋代尤其帐籍文书的成熟以及审计法律的发达,使得宋代的财政审计取得了很大的发展。宋代的审计发展与宋代的社会、经济关系十分密切,有着鲜明的自身特色。宋代的财政审计法律制度体系比较发达、系统,如财政审计机构的设置从中央到地方,体系严密、完备且互相牵制。中央审计机构在宋初、元丰改制及宋室南迁后,经过几次大的调整,但是地方审计机构一直相对比较稳定,确保了赋税的征收和对地方财政的监管。宋代的审计法律法规比较丰富,从财政审计的内容到审计的具体方法都作了比较详细的规定。另外,关于审计人员本身的责任也有明确的事后追究系统,形成了制约平衡、赏罚分明的审计机制。而且宋代的审计法律一直有延续性,例如关于宋代的官员离任法律,这种特征尤其明显。南宋的官员离任审计法律相对比较稳定,特别是在《庆元条法事类》编纂完成后,政府只进行了一些细则的补充和完善。从新发现的《武义南宋徐谓礼文书》来看,该法律得到了较好的执行。宋代的财政审计贯穿整个经济运行的过程,从财政收支、仓储和运输过程的审计程序来看,宋代对地方财政的监管非常严密,这也与地方审计机构的相对稳定的现象比较契合。宋代财政审计的具体施行效果是比较成功的,不仅能够促进法制的进步,而且成功的掌握财政收支管理状态。同时,宋代的财政审计具有鲜明的时代性,虽然主要的审计内容仍是财政、财务、财物,但是到了南宋时期已经开始关注地方债务及财政收支的详细去向,说明随着经济管理水平的提高,经济法律也逐渐细化。宋代在财政收支、仓储、运输过程中都进行严格的审计,方法多样、监审法令严密,尤其财物支出时出现了发达的事前审计,在财政监督、防止官吏腐败等方面起到了重要的作用。两宋三百年周边强敌不断,军费开支巨大,依然能够保持社会稳定、经济文化发展,成熟的财政审计监管起到了重要的作用。宋代的会计账籍编制水平十分发达,并有相应的法律规定。四柱结算法普遍应用,出现事前审计,都使得宋代的财经监督水平达到封建社会的较高水平。宋代一方面通过财政监审来宏观的掌握经济管理状态,合理分配财物,另一方面通过对财政审计结果的分析与研究,进一步完善财政审计法令,监督官吏,努力使国家走上规范的制度化道路。更多还原

【Abstract】 The financial audit of the Song Dynasty is an important part of the financial history and audit history of the Song Dynasty.The research on financial audit of the Song Dynasty has been a relatively weak research field of financial history.Since 1990 s,scholars have yielded some achievements in verification of the audit system and audit institutions.But there is no systematic research on the financial audit of the Song Dynasty.After the long historical evolution of Chinese ancient audit,the financial audit of the Song Dynasty made great progress with the maturity of the account books and the development of the audit law in the Song Dynasty.The development of the audit in the Song Dynasty was closely related to that of society and economic,but with obvious characteristics itself.The financial audit legal system in the Song Dynasty was fairly developed and systematic.For example,the financial audit institutions of the Song Dynasty were set up from the central to local government with sophisticated systems and mutual check mechanism.The central audit institutions had experienced several major adjustments at the beginning of the Song Dynasty,during the Yuan Feng reform period and in the Southern Song Dynasty,but the local audit agencies were kept relatively stable,to ensure the collection of taxes and local financial supervision.The Song Dynasty was rich in the audit laws and regulations.There were detailed provisions from the contents of the financial audit to the specific audit methods.In addition,there was also a clear afterwards accountability for the responsibility of the audit staff.Thus the audit mechanism with checks and balances,reward and punishment was formed.And the audit law had been kept continuously.For example,the feature was particularly evident for the departure audit laws for officials in the Song Dynasty.The official departure audit laws were relatively stable in the Southern Song Dynasty.Especially after the compilation of codified statutes and rules in“Qingyuan”,the government had only carried out a few complement and improvement in the detailed rules.According to the newly found “Wuyi Xu Weili document in Southern Song Dynasty”,the law has been obeyed and implemented fairly well.At the same time,the financial audit of the Song Dynasty ran through the whole process of economic operation.From the audit procedures for financial revenue and expenditure,warehousing and transportation process,the supervision to local finance was very strict in the Song Dynasty,which coincided with the phenomenon that the local audit institutions was relatively stable.The specific effect of financial audit in the Song Dynasty was quite successful,not only promoting the progress of the legal system,but also mastering the management state of financial revenue and expenditure.At the same time,the financial audit of the Song Dynasty had the distinct characteristics of the times.Although the main contents of the audit were still about finance,finance policy and property,attention had been paid to local debt and detailed fiscal revenue in the Southern Song Dynasty.It can be seen that economic law was gradually refined with the improving of economy management level.The Song Dynasty carried out strictly audit in the fiscal balance,storage and transport process,with various methods and supervision laws.Especially sophisticated pre audit had appeared during financial spending auditing,which played an important role in financial supervision and corruption preventing.During more than three hundred years of the northern and southern Song dynasties,the military expenditure was huge due to powerful surrounding enemies.However the society was maintained stably,and the economic and culture were well-developed,with mature financial audit supervision playing an important role.The accounting books were sophisticated in the Song Dynasty and there was a set of related laws for them.There was universal application of four column settlement method and the pre audit appeared.All these lead to a fairly high financial supervision level of the feudal society in the Song Dynasty.On the one hand,the Song Dynasty mastered the macroeconomic management state through financial supervision and examination,to reach a reasonable allocation of property,on the other hand,the Song Dynasty further improved the financial audit law system and the supervision of officials through the analysis and study on financial audit results,to make the country embarked on the road of standardization.更多还原