周、汉审计史新议——兼评《中国审计史》第一卷

A New Probe into Auditing History in Zhou Dynasty and Han Dynasty——A Concurrent Review on Volume 1 of China's Auditing History

中文关键词:  《中国审计史》  内史审计  汉简  审计活动

英文关键词:"China's Auditing History"  auditing of internal history  bamboo documents of Han Dynasty  auditing activities

中文摘要:

      新出版的巨著《中国审计史》体现了我国审计史研究的新高度。其第一卷古代审计史,内容充实,美中不足之处是个别史料有误解,对宝贵的简牍史料发掘不够。本文着重论述了开独立于行政系统的国家审计之先河的周朝内史审计和汉简中的审计活动。

英文摘要:

      The newly published huge series book "China's Auditing History" represents a new level of the study on auditing history in China. There is a rich content in Volume 1 "Ancient Auditing History". However,there exists a fly in the ointment for the misunderstanding of very few historical materials. It fails to carry out enough exploration into the valuable bamboo documents. This paper focuses on the discussion about the auditing of internal history in Zhou Dynasty that pioneered the national auditing to be independent with administrative system and the auditing activities recorded in the bamboo documents of Han Dynasty.