浅析唐代的比部在审计中的作用

BIBU's Auditing System in Tang Dynasty

唐代会计制度和预算制度的发展促使审计制度的产生,于是产生我国第一个独立的审计机构--比部。它产生后形成一套灵活、特殊的组织建制,执行国家繁琐而庞大的审计业务。由此可见,唐代比部的出现具有开创意义,对我们研究与观察今天的财政审计具有明显的历史借鉴作用。

In the Tang Dynasty, BiBu was the first independent auditing organization. The development of the accounting system and the budget system brought up the auditing system. BiBu formed a flexible and special organization, performed its strict and enormous auditing. But as an organization, it has both reference and limitation for modern auditing application.