试论唐前期比部审计的制度环境及其启示

A Study on the Institutional Environment of Bibu Audit in Early Tang Dynasty and Its Inspiration

唐前期的比部审计制度在中国审计史上具有重要的地位,其独立性和完善性为史家所公认。本文着重分析了唐前期比部审计的制度环境,发现唐前期的预算制度、内部审计制度、财物管理部门的内控制度、御史监察制度和官员考课制度的存在或完善为比部审计创造了良好的制度环境,比部审计能效的发挥也有赖于上述各项制度的配合。上述研究标明,审计制度能效的发挥不仅与其本身的制度建设有关,同样还有赖于很多相关制度的配合,这一点对于我们从宏观的制度环境层面去思考如何发挥国家审计的能效有着重要的借鉴意义。

Bibu audit in the early Tang Dynasty occupies an important place in Chinese audit history, and its independence and integrity was generally recognized by historians. This article analyzes the institutional environment of Bibu audit, and finds that the existence and improvement of budget system, internal audit system, and internal control system in treasure＇s departments, supervisory system and evaluation system of officials in early Tang Dynasty created a good institutional environment for Bibu audit, and thus raised the working efficiency of Bibu. According to the research above, it shows that the working efficiency of audit system is not only related with its own system construction, but also relies on its cooperation with many related systems. It can be used as a reference for us to think about how to exert the working macroscopic system angle. efficiency of the National Audit system today from the