略论中国古代上计制度中的审计职能

A Brief Discussion on the Audit Functions in Shangji System in Ancient China

上计制度渊源于四千多年前的舜禹时代,春秋时期正式称为上计,汉代达到成熟完善,魏晋南北朝逐渐衰亡。上计制度中包含有审计职能,主要审核稽查地方的户口、垦田、钱谷收支,课校其功。这对于加强中央对地方的控制,督促官吏勤政廉洁,促进社会经济发展,发挥了应有的作用。其对当前的启示有:一是当代国家审计应不断加强,二是国家审计应强化上级审计机关对下级审计机关的领导,三是发挥审计在维护中央权威、政令畅通、落实中央改革决策部署方面的应有作用。

Shangji system in ancient China derived from Shun -Yu era,which was more than 4,000 years ago. It was offi- cially known as shangji in the Spring and Autumn period, be perfect fullness in the Han dynasty and withered away grad- ually in the Wei, Jin, Southern and Northern dynasties. Shangji system includes audit functions, which mainly audited and checked local accounts, fields, money and grains revenues that as the evaluation of the projects. It had played a due role in strengthening the control of the central government to the local, urging the official diligent clean and promoting the socio- economic development. The inspiration at that time was described as following：Contemporary national audit should continue to strengthen. National audit should strengthen the leadership from the superior audit institution to the inferior auditing bodies. Audit should take effect in maintaining a centralized authority, making the resolutions pass smoothly, implementing the central decision -making and deployment.