居延汉简所见西北边塞的财物“拘校”

The Property “Audit” in Northwest Fortress Area Shown in Juyan’s Han Dynasty Bamboo Slips

从新、旧“居延汉简”得知,西北边塞地区对财物拘校、审核的范围甚广,其中尤以钱、粮、兵械、守御器备为重点。在贯彻落实中要求做到“必得事实”,严格认真。拘校的时间有定期和不定期两种。拘校方法主要是将实物与账簿核对,会计凭证与会计账簿核对以及通过调查、询问的方式等。由于官府对拘校的执行力度较大,故当时拘校审查出了不少“计簿不实”、贪污受贿等经济犯罪和吏员渎职违纪行为,并就情节轻重,分别给予了惩处。

It is viewed according to the new and old Juyan＇s Han Dynasty bamboo slips that properues were audited or verified in the Northwest fortress area on a large scale, with the emphasis on money, food,armament and defense facilities. The “obtaining of truth”and strictness were required in the auditing which might happen at a regular or irrugular time.. The main methods of auditing included checking the true objects with account books,checking account certificate with account books,investigation and inquiry. Thanks to the government＇ strict enforcement of audit system, many economic crimes and officials＇ malfeasance and violation of law were discovered, such as “dishonest accounting”, embezzlement,taking bribes,etc. Punishments were thus given according to the seriousness of the crime.