从考课到经济责任审计:历史进程与演化逻辑  

From Kaoke to Economic Responsibility Audit: History and Evolution Logic

作　　者：邢维全[1,2] 

机构地区：[1]天津财经大学商学院,天津300222 [2]审计署审计科研所博士后工作站,北京100086

出　　处：《南京审计大学学报》2016年第5期75-81,共7页Journal of Nanjing Audit University

基　　金：国家自然科学基金青年项目(71502122);教育部人文社会科学研究青年项目(14YJC630048);天津财经大学优秀青年教师资助计划项目

摘　　要：考课制度是我国古代对政府官员实施经济监督的基本制度,其发展横跨了我国漫长的封建社会。古代考课制度与我国国家审计中的经济责任审计制度在思想上是一脉相承的,都是对官员实施经济监督的重要手段。从古代考课制度到我国经济责任审计制度的演化过程,既体现了不同历史时期对官员监督手段的相似性,也反映了其根本政治诉求的强烈反差。考课制度是我国经济责任审计制度的先行形态和历史基因。The Kaoke system is a basic system of ancient China,s economic supervision of government officials, with its development across China,s long feudal society. In essence,the economic responsibility audit in China’s national audit system is in line with the ancient Kaoke system in thought and both of them are important means of economic supervision of officials. The evolution of economic responsibility audit system of our country from the ancient Kaoke system not only embodies the similarity in the official supervision means in different historical periods, but also reflects the strong contrast of the fundamental political appeal. The Kaoke system is the prior form and historical gene of economic responsibility audit in China.

关 键 词：考课制度 官员考核 经济责任审计 国家审计 上计制度 经济监督 干部考核 监察制度 

分 类 号：F239[经济管理—会计学]