明朝监察审计制度研究.pdfVIP

中文摘要 我国古代的监审制度以国家和中央集权专制制度为根基，当君主专制制度在明朝到 达顶峰时，监察审计制度高度成熟和严密。本文先从明朝整个基本情况和重要的政治体 制变革出发，了解其产生的背景，然后梳理我国历史上明朝以前监审制度发展的脉络， 从中明晰其继承性和创新性。明朝最为重要的政治体制变化是就通过废除丞相制加强集 权，对政治格局有关键性的影响，与此相适应监审制度设计和运行的要求更高、控制性 更强。经过历代的法制的发展，明朝的关于监审的立法从基本法到专门规定已非常完备 和细致了，同时设置了环环相扣、网网相连的监审计机构。可以看到都察院、六科给事 中、户部十三清吏司和地方监察系统的监察范围广泛化、方式多样化，对其官员的选任 也有一套规范完整的程序保障监审工作人员的德才兼备。本文以监审主体的关系、独立 性和监审客体以及监审活动的运作方式为依据，评价明朝监审制度的积极作用和局限 性。最后从明朝的监审制度中得出对我国目前监察和审计体系的一些借鉴，以期有所启 示。 关键词：明朝，监察审计，内部控制 64 ABSTRACT Our ancient supervision and auditing systems is closely linked to absolute monarchy, the latter reached its peak in the Ming Dynasty, at the same time, supervision and auditing systems became full-fledged. The first part consists of several pages of the Ming Dynasty’s background and important political system reform, then address supervision and auditing systems’development before the Ming Dynasty to have a clear impression in inheritance and innovativeness. There was perfect legislation and multilayered institution of supervision and auditing systems within variety ways in every aspect of society in the Ming Dynasty. What ’s more, the selection and administration of officers was strict and institutional in order to ensure high qualified members. At last, we analyze the subject, object and operating mechanism of supervision and auditing systems within internal control theory to making conclusions about positive and negative effects. From the discussion above, we could learn the successful experience and be applied to our current supervision systems. Keywords ：the Ming Dynasty, supervision and auditing systems, internal control