汉简中的内部控制方法——汉代内部控制初步发展论  

Internal Control Method in Bamboo Slips of Han Dynasty:A View of Preliminary Development of Internal Control in Han Dynasty

作　　者：李孝林[1] 陈丽蓉[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：《江西财经大学学报》2011年第1期99-104,共6页Journal of Jiangxi University of Finance and Economics

基　　金：国家社科基金后期项目"简牍中经济;管理史料比较研究--商业经济;兵物管理;赋税;统计;审计;会计等方面"(06FZS005);重庆市社会科学基金项目(2006JJ27)

摘　　要：任何组织都有内部控制。流行观点认为,内部控制产生于20世纪40年代。以汉朝简牍为依据,以体现内部控制要素的内部控制方法为序,证明我国内部控制制度在汉代已经初步发展,并提出内部控制分为两个阶段说。Any organization has its internal control. It is a popular view that the internal control came into being during 1940s of the 20th century. With the bamboo slips of Han Dynasty as the evidence, and taking the internal control method which can reflect the elements of internal control as the preface, this paper tries to prove that the intemal control system had its preliminary development during the Han Dynasty. It also suggests that the development of internal control can be divided into two stages.

关 键 词：汉简 内部控制 初步发展 

分 类 号：K207[历史地理—历史学]