会计控制与财政运行关系考略——以唐宋应在账为中心

Research and Discussion on the Relationship between Accounting Control and Financial Operation: With Receivable Accounting Books about Tang and Song Dynasty as an Example

唐宋时期应在结算要素的出现标志着中国古代"四柱结算法"发展中的一个转折,它对提高国家财政管理效率具有明显影响。唐前中期,应在账中的应纳未纳和非正常损耗部分,因为勾检制的实施保证了应在向实在的转换,财政工作高效运转;至唐代后期,应在账更多地表现为"虚挂簿书",造成财政管理的混乱;宋代中央政府通过应在账管理实现了对地方政府财权的全面掌控。唐宋应在账与财政管理关系的历史演进对于当前我国政府会计改革与国家治理能力提升具有重要的现实借鉴意义。

The emergence of receivable account and peg algorithm is closely linked,it has obvious effects on improving the efficiency of national finance management,its significance is far-reaching.Before the early and middle stage of Tang Dynasty,because the perfect hook inspection system,it can be quickly converted into physical assets;in the late Tang Dynasty,it become the real"Assets only in Books",the problem has seriously affected the normal operation of government finance.In the Song Dynasty,the connotation has been further developed,mainly refers to the revenue which should be remained to the local province,there are many receivable account styles in"Qingyuan law class".Through the management of receivable account,the central government controlled the local government about their financial rights effectively and completely.The evolution of the relationship between the receivable accounting books and the financial management has important practical significance for the improvement of the government accounting reform and governance capability in our country.