审计视角下的唐宋之变  

On the Tang-Song Transition from the Perspective of Audit

作　　者：熊靖菊 XIONG Jing-ju(Nanchang Normal University,Nanchang 330032,China)

机构地区：[1]南昌师范学院审计处,江西南昌330032

出　　处：《南昌师范学院学报》2021年第1期130-133,共4页Journal of Nanchang Normal University

摘　　要：审计是国家治理体系的一部分,其制度和运转也是当时国家政治和经济生活的缩影。从唐朝到宋朝,整个社会都发生了重大变化,并对此后中国历史的发展都产生了深刻影响。盛唐弱宋的强烈反差更加让人深思,唐宋审计的变化正折射出宏观历史的大变化,从审计视角可以一窥这所谓的“唐宋之变”。The audit system,whose operation reflects the nation s political and economic well-being,is a part of the national governance system.During the transition from the Tang Dynasty to the Song Dynasty,the whole society underwent major changes that had a profound impact on the later development of Chinese history.The contrast between the prosperous Tang dynasty and the debilitated Song dynasty is thought-provoking.The changes in the audit system in Tang and Song dynasties reflect the significant changes in that very history,thus providing an audit perspective to approach the so-called“Tang-Song transition”.

关 键 词：唐宋之变 比部 君主专制 审计 

分 类 号：F239.221[经济管理—会计学]