政治变迁、民族融合与北朝财计组织制度  

Political Transitions,National-Integration and Finance & Accounting Organization System of Northern Dynasty

作　　者：张嘉兴[1] 张涛[1] 

机构地区：[1]天津财经大学商学院,天津300122

出　　处：《贵州民族研究》2016年第11期197-200,共4页Guizhou Ethnic Studies

基　　金：2011国家社会科学基金项目"中国会计通史系列问题研究"(项目编号:11&ZD145);2014国家社会科学基金西部项目"少数民族会计史研究"(项目编号:14XMZ087)

摘　　要：作为国家治理的核心环节,财计组织制度不但影响经济绩效,同时也关系到国家整体兴衰。在政治变迁、民族融合的历史环境下,北朝经由孝文改制和魏周改革逐步建立起适宜的顶层制度设计,并取得了财计组织制度建设的重要突破。财计主管部门度支系统的完善确立了会计在国家经济治理中的作用和地位;比部审计与御史监察的分离开启了加强国家审计独立性的序幕。北朝财计组织制度建设是中华民族的智慧结晶,为隋唐大一统国家的建立奠定了制度基础。As the core of national governance,FinanceAccounting Organization System not only influence the economic performance,but also related to the national rise and fall.In the environment of political transitions and National-Integration,Northern Dynasty gradually established suitable Top Level Design through the Xiaowendi reform and Wei Zhou reform and made a great success for FinanceAccounting Organization System.The perfection of Duzhi department established the role and status of accounting in the national economic governance.The separation of audit and supervision strengthened the independence of national audit. The FinanceAccounting Organization System of Northern Dynasty Condensed the wisdom of Chinese nation and laid the institutionalfoundation for Sui and Tang dynasties.

关 键 词：政治变迁 民族融合 财计组织制度 北朝 

分 类 号：K239.2[历史地理—历史学]