【摘要】 将金文、简牍运用于审计史研究中,进一步证明我国古代审计的惊人成就。史料证明:西周审计机构不仅有司会、宰夫,还有内史。早期审计是对会计报告和账务的审查,上计制度对会计期间作出了严格的规定。应当重视上计、审计内容、审计方式与审计依据等简牍史料的运用。更多还原

【Abstract】 Bronze Inscriptions of Zhou Dynasties and Bamboo Slips Unearthed are the amazing cultural inheritance, which are used in the study of the audit history to testify the great achievement of ancient audit in our country. Historical materials show that the audit institution in West Zhou Dynasties included Sikuai,Zaifu and Neishi officials. Early audit was the censoring on accounting reports and finance, whereas Shangji has given the strict regulation a-bout accounting period. Thus,using of the historical materials of Shangji,audit content,audit modes and audit basis should be pay more attention.更多还原