论北宋黄河水灾防治中的相关审计

On Related Audit of Preventing and Controlling the Yellow River Floods in the Northern Song Dynasty

北宋时期为中国古代史上黄河水患颇为突出的一个重要阶段,相应的黄河水灾防治活动也相当频繁。鉴于黄河水灾防治动辄即需大批人力、物力和财力,宋廷在人力、物料、河堤修护等方面也有着相应审计法律的制订和审计举措的实施,借以保障黄河水灾防治活动的顺利开展与水灾防护成效的提高。

The Northern Song Dynasty was an important stage in the ancient Chinese history of Yellow River flooding,for which there were corresponding frequent prevention and control activities.Seeing that large amount of manpower,material resources and financial resources were required for flood prevention and control activities on the Yellow River,Song Ting also had the corresponding audit law and measures so as to guarantee the smooth development of flood prevention and control activities in the Yellow River and the improvement of flood prevention effectiveness.