宋代审计机构职能与关系研究

The Function and Relationship of Audit Institutions in Song Dynasty

宋代的审计制度在国家行政制度体系中,与监察系统、司法系统和官吏考课系统等既有交叉,有时候也表现为一定的独立性。宋代的中央审计机构经历过几次大的调整,各机构分合无常,但是地方审计机构则相对比较稳定。宋代地方财政管理模式,经北宋初期探索试验后,已经比较适应集权政治的需要。宋代比较专业的中央审计机构,基本隶属于财政系统,但是审计机构只有审计权,并没有处罚权力,所以监察系统会适时参与财政审计事宜,如果出现违规行为,可以上奏或者直接要求整改或就地处罚。

In the national administrative system,the audit system of Song Dynasty overlaps with the supervision system,the judicial system and the official examination system,and sometimes shows some independence.After several major adjustments,the central audit institutions in the Song Dynasty had undergone several major adjustments.The separation and integration of various institutions were volatile,and the subordinate relations and functions and powers were often adjusted.However,the local audit institutions were relatively stable.This shows that the local financial management mode in Song Dynasty has been more suitable for the needs of centralized politics after the exploration and experiment in the early Northern Song Dynasty.The relatively professional central audit institutions in Song Dynasty were basically subordinate to the financial system,but the audit institutions only had audit power,and had no power to punish.Therefore,the supervision system would timely participate in the financial audit matters.If there was any violation of the regulations,it could be reported or directly required to be rectified or punished on the spot.