宋代赋税审计的基本法律规制  

The Basic Legal Regulation of Tax Auditing in Song Dynasty

作　　者：肖建新 Xiao Jianxin

机构地区：[1]南京审计大学泽园书院 [2]南京审计大学法学院 [3]安徽师范大学历史与社会学院

出　　处：《江西社会科学》2019年第6期125-139,255,256,共17页Jiangxi Social Sciences

基　　金：国家社科基金项目“宋代的审计法律研究”(14BZS104);南京审计大学重大项目“中国审计史料收集、整理与研究”(NSZD201730)

摘　　要：宋代尽管没有专门系统的审计法律、条例、办法,但是,赋税审计的法律是非常丰富的,在基本法典、行政法及许多专门法规、法令中,有大量的审计规制和法令,涉及传统法律的诸多形式,如律、敕、令、格、式,以及诏令、申明,甚至包括获得皇帝认同的大臣奏请等。若从形式和体例上看,宋代以及古代其他王朝,审计法都显得粗糙、简陋、分散,但是,就其规制对象、内容,以及法律效能而言,基本能够满足赋税审计的需要;从总体内容来说,各种相关审计的法律法规,相互配合,较为系统;从法规的功能和取向来看,表面上保障赋税的征收和增长,实质上考核官吏的经济绩效,维护财政的正常运行,以及经济上的中央集权。为此,宋代审计的法律是国家审计或政府审计的法律法规,这也是传统审计法律的本质属性。Although there were no special and systematic auditing laws, regulations and provisions in Song Dynasty, tax auditing laws were very abundant. There were a large number of auditing regulations and laws in basic codes, administrative laws and many special laws and decrees, involving many forms of traditional laws, such as laws(lv), orders(chi), decrees(ling), rules(ge), forms(shi), imperial edicts(zhaoling), declarations(shenming), even ministers’ petition accepted by the emperor and so on. In terms of form and style, the auditing laws in Song Dynasty and other ancient dynasties were rough, crude and scattered. However, in terms of their regulated objects, contents and legal efficiency, the auditing laws could basically meet the needs of tax auditing. From the overall content, all kinds of relevant auditing laws and regulations, cooperating with each other, were more systematic;Judging from the function and orientation of laws and regulations, they superficially guaranteed the collection and growth of taxes, essentially they were the ways to evaluate the economic performance of officials, maintain the smooth operation of finance, and centralize economic power. For this reason, the auditing laws of Song Dynasty were the laws and regulations of national auditing or government auditing, and thus embodied the essential attributes of traditional auditing laws.

关 键 词：宋代 赋税 审计 法律 财政法规 

分 类 号：D929[政治法律—法学]