宋代审计三论

ON Audit in Song Dynasty in Its Three Aspects

宋代发明并使用了审计一词，但在审计实践中使用最为广泛的则是与审计密切相关的审磨、磨勘、点检等词语，这说明宋代对审计的界定既较为科学，又不够彻底。宋代在中央和地方设立了较为专门而具体的审计机构，这是审计发展的重要标志，但缺乏真正独立的审计机构及其体系。宋代通过不断的审计实践和立法，逐步形成和完善了审计的反应、制约、奖惩机制，一定程度上保证了审计机构的正常运行，但其作用在不同的时期又是有所区别的。

It was in Song that the term'审计'(audit)was invented,but in the practice of auditing what was the most extensively used were the terms closely related with it,such as '审磨','磨勘',and '点检'.These terms demonstrates that the definition given to audit in Song was either scientific nor thoroughgoing.Special and specific organizations for auditing were established in Song.The function of the latter was quite specific and professional,which was a significant mark of the development of auditing.But these organizations did not constitute a really independent auditing system.Through constant practices and legislation,the Song dy nasty gradually formed and brought to perfection the mechanism for feedback,control,and reward and punishment,and,to a great extent,guaranteed the normal functioning of audit institutes.But the function of audit differed in different periods.