【摘要】 朱熹从审计司切入,阐释审计机构的职能,说明审计的方法、程序、态度及文化意蕴,关注赋税征收和财政支出的审计,也重视检放赋税、赈济救灾、经界均税时灾情程度、钱物使用、土地占有等。朱熹对于赋税收支审计的思索和实践最为丰富,并抓住传统审计的命门——勾考簿籍账历,体现传统审计方法上的特色。朱熹审计监察的思想和实践,突出官吏治绩和赋税征收,重视朝廷或国家的经济控制和廉政治理,具有政府或国家审计的特质,与内部审计、社会审计有较大差异,这也是由宋代审计发展程度和水平决定的。朱熹关怀现实,关心政治,在地方官任上身体力行,直接参与审计事项,并希望通过审计,勾考绩效,监察行政,制约权力,保障统治的秩序和社会的稳定,体现出其对于德治仁政的追求。更多还原

【Abstract】 Chu Hsi once elaborated the functions of the institution in terms of Audit Department,illustrating the methods, procedures,attitudes and the cultural implications of audit.He mainly focused on the levy of tax and the audit of fiscal expenditure and the exploration and audit of the degree of the disaster, the usage of money and materials, land ownership.In terms of the audit of tax income and expenditure,Chu Hsi had abundant experience on the pondering and practice of it,as well as captured the weakness of audit that checking the financial account books of authorities, which embodied the characteristics of traditional audit methods.Chu Hsi’s thought and practice of audit supervision highlighted official performance and tax collection;payed attention to the economic control and clean government of court or country,having the features of government or country’s audit, which had a big difference with internal and social audit.This was also determined by the development level of audit in Song Dynasty.Chu Hsi concerned about the reality and politics.He also participated in the audit personally and wished that audit,performance check,supervision,power constraints could guarantee the ruler’s order and social stability,which reflected his pursuit of"Rule by Virtue".From this perspective, there is a new exploration of significance and value.更多还原