审计产生于奴隶社会早期说新证——兼论国家审计产生于国家治理的需要  

New Evidence of the Theory That Audit Originates in the Early Stage of Slave Society: Also on the State Audit out of the Need of State Governance

作　　者：李孝林[1] 李歆[1] 

机构地区：[1]重庆理工大学财会研究与开发中心,重庆400050

出　　处：《南京审计学院学报》2013年第2期105-110,共6页journal of nanjing audit university

基　　金：国家社会科学基金后期项目暨重庆市社会科学基金项目(06FZS005);教育部人文社会科学研究青年基金项目(12YJC790106)

摘　　要：我国审计产生时代有四种观点,流行西周说。当时审计制度已达相当高度,其前必然经历漫长的发展阶段。外国审计产生于奴隶社会早期,一般是监审合一,或称监督官。随着经济的发展,产生于原始社会后期的会计,进一步发展,为审计产生提供可能。我国夏代,"公家有三十年之积","贡赋备矣"。禹"三载考功",黄帝时期,已置左右大监,夏代必然延续。由此可证,审计产生于奴隶社会早期。中外史料证明国家审计产生于国家治理的需要。There are four different views as to the origin of audit.The prevailing opinion is that audit originated in Western Zhou Dynasty.The audit system at that time was highly developed after a long time of development.Audit in foreign countries originated in the early stage of slave society,combined with supervision.With the development of the society,accounting that originated in the primitive society made the appearance of audit possible.Tribute was adequate in Xia Dynasty.A check-up system was set up by Emperor Yu,and Emperor Huang appointed supervision officers,which would surely be carried on to Xia dynasty.It is thus proposed that audit first appeared in the early stage of slave society.Large amounts of historical data prove that state audit results from the need of state governance.

关 键 词：审计史学 西周审计制度 国家治理 国家审计 审计起源 上计制度 简牍经济史 

分 类 号：F119[经济管理—国际贸易] F092.2[经济管理—世界经济]