清代财务监督审计制度探微

Inquiring into the Auditing System of Financial Supervision in Qing Dynasty

清代统治者在借鉴以往做法的基础上,进一步健全了以监察官为主体的财务监督审计制度,加强对中央和地方的财务审计监督,在整顿吏治中发挥了重要作用,时至今日仍然对搞好各级财务监督审计工作,有着借鉴和指导意义。

Refering to the preceding dynasties, the rulers of Qing Dynasty improve the auditing system of financial supervision, in which the supervisors are the main part, and strengthen the financial auditing supervision to the central and the local authorities, which play an important role in the rectification of feudal officials, from which lesson can be drawn to the financial supervision auditing at all levels now.