论西汉上计非国家审计——尹湾六号汉墓出土木牍《集簿》研究

On that Upper Project (Shang Ji) of West Han Is not State Audit

二十世纪九十年代出土的尹湾汉墓简牍 ,具有重大的学术价值。其中的六号汉墓出土木牍《集簿》证实了西汉上计用集簿既非会计账簿 ,也非“会计报告” ;西汉上计 ,并非国家审计。中国审计史的研究 ,应当走出西汉上计是国家审计这一学术误区。中国审计史的研究 ,必须严肃认真、实事求是。

Brief documents in Han Graves unearthed in 1990s has great acadmic value.The wooden “collecting book” used in upper project of west Han is neither accounting books nor “accounting report”.Upper project of West Han is not a state audit.The study of audit history of China should be moved from the wrong academic area that upper project is a state audit.The study of audit history of China should be serious and respecting truth.