汉简中的内部控制方法——汉代内部控制初步发展论

Internal Control Method in Bamboo Slips of Han Dynasty:A View of Preliminary Development of Internal Control in Han Dynasty

任何组织都有内部控制。流行观点认为,内部控制产生于20世纪40年代。以汉朝简牍为依据,以体现内部控制要素的内部控制方法为序,证明我国内部控制制度在汉代已经初步发展,并提出内部控制分为两个阶段说。

Any organization has its internal control. It is a popular view that the internal control came into being during 1940s of the 20th century. With the bamboo slips of Han Dynasty as the evidence, and taking the internal control method which can reflect the elements of internal control as the preface, this paper tries to prove that the intemal control system had its preliminary development during the Han Dynasty. It also suggests that the development of internal control can be divided into two stages.