论明代离任审计制度的创立及意义

On the Establishment and Significance of the Off-office Auditing System in the Ming Dynasty

离任审计制度创立于明代正统年间,其产生背景是明宣德以来巡抚的普遍制、常任制的理政实践,最早提出者为于谦、张政,尤其是于谦奏章中的"粮储未完者,不得离任,仍令风宪官稽考伺察。"成为判定其离任审计理念形成的重要语言。明代离任审计制度创立的意义在于直接关注国计民生要务,并体现出既考察官员的"能"也注重其"德"的审计内涵。

The off-office auditing system was founded in the orthodox years of Ming Dynasty,under the background of the generalized system,the standing system practiced by the governor （Xun Wu） since the Xuande years,which were first proposed by Yu Qian and Zhang Z/ ieng.Especiallyjn Yu Qianfs Memorial to the throne,such memorial-Hif the grain reserve is unfinished in one region, an official shall not leave his post and he will be detected and investigated by the central official in the Ministry of Official Personnel Affairs（Feng Xian Guan）.,？ - becomes an important language for us to determine the formation of the concept of off-office auditing system.The establishment of the off-office auditing system in the Ming Dynasty is of great significance,in that it focuses directly on the important tasks of the national economy and the people＇s livelihood, and reflects the audit connotation of inspecting both the＂ ability ＂and the ＂orality＂ of the officials.