摘要
中国的财政监督制度历史悠久,从周朝的宰夫到清代的都察府的御史,都是为统治者实行财政监督的官职。古代的财政监督中,以监督官员为主要对象,同时兼合了审计和监察于一体,对封建王朝的经济政治起着重要作用。
China has a long history of financial supervision, from Zaifu in Zhou dynasty to Yushi of Duchafu in Qing dynasty. These are all official positions to execute the supervision assignment for the rulers. In the ancient time, the main object of financial supervision was the officials, and it was also composed with auditing and executive supervision. The financial supervision played an important roll in the economy and politics of the ancient society.
出处
《广西财经学院学报》
2007年第1期41-45,共5页
Journal of Guangxi University of Finance and Economics
关键词
中国古代
财政监督
审计
监察
ancient time of China
financial supervision
auditing
supervision
