【摘要】 宋代财经监督机制主要特点是一方面高度集权中央 ,皇帝独揽大权 ;另一方面多重监督 ,互相制约 ,复杂多变。中央财经监督机构改制前主要由三司及其下属三部勾院、都磨勘司、专勾司、都凭由司等负责 ;改制后撤销三司 ,其财经监督职能大部分转归户部、比部和专勾司 (南宋改称审计司、审计院 )。御史台作为监察机构 ,始终兼有财经监督职能。地方财经监督机构大致一直保持着监司、守亻卒和县令丞逐级监督体制更多还原

【Abstract】 The supervisory mechanisms over finance and economics in the Song Dynasty were on one hand, highly centralized,or held by the emperor, on the other hand, multiple supervisions interacted among themselves and tended to become complicated and changable.The central supervisory organs over finance and economics were originally divided into two systems. After reform,the original organs were closed,and the supervisory function over finance and economics was then turned over to the Board of punishment, the Board of Revenue, and Board of Audit.The Censorate, as a supervisory organ, was concurrently in charge of supervision over finance and economics throughout thd Song Dynasty.Local supervisory power over finance and economics remained in the hands of the different levels, of local officials such as the prefect,sub-prefect, magistrate and district magistrate,etc.更多还原