中国古代审计思想演进评述

A Commentary on the Evolution of Auditing Thoughts in Ancient China

通过对中国古代审计制度和相关文献的梳理,可以看出古人的审计思想随着历史环境的变化而发展。先秦至秦汉时期,为了维护君主专制的统治,确立了以账簿为基础对官员开展审计的制度,这一时期的审计思想主要集中在审计动因、审计目标、审计对象、审计依据等方面。隋唐时期出现了独立专职的审计机构,其审计思想的发展主要体现在审计机构、审计人员方面。宋代至明清时期审计的方式方法不断完善,强调账证实相符,注重详查抽查的结合,同时开始重视审计建议的提出,这一时期的审计思想主要体现在审计方式方法、审计作用方面。古代审计思想不断传承发展,逐渐形成了相对完善的审计制度思想体系,成为古代思想文化重要的组成部分。

Through sorting out the ancient Chinese auditing system and related documents,we found out that the ancient auditing thoughts continued to inherit and develop over time.From the Pre-Qin Period to Qin and Han Dynasties,in order to maintain the imperial autocracy,the system of audit over officials based on account books was established.The auditing thoughts in this period mainly focused on the auditing motivation,auditing objectives,audited entities,and auditing basis.During Sui and Tang Dynasties,independent and full-time audit institutions appeared,and the development of the auditing thoughts were mainly reflected in the reformation of audit institutions and auditors.From Song Dynasty to Ming and Qing Dynasties,the auditing methods were constantly improved.It not only emphasized that the account books and vouchers should be consistent with the real objects,but also paid attention to the combination of detailed investigation and spot check.At the same time, the importance of auditing suggestion was also emphasized.The auditing thoughts in this period were mainly reflected in the development of auditing methods and auditing functions.Therefore,the auditing thoughts had been inherited and developed continuously in ancient China,and formed a relatively sound system,and became an important part of ancient thoughts and culture.