元明清时期的审计.docVIP

元明清时期审计关键词从审计的内容看,御史的职掌包括赋税、劳役征收、会计核算、工程营造支出等方面的审核与稽察,不仅如此,还包括对内部审计和财务稽核机关己审计账籍的复审及其勾稽工作的监督。此外,财物出纳审计也是其审计职掌的一个重要组成部分元代外部审计的大部分工作都逐渐移至御史台。它表明了这一时期国家审计发展的新动向。元朝是中国历史上第一个以少数民族贵族为主体的君主专制的统一王朝,因此,它与后来的清王朝相比,是缺乏统治经验的。元朝统治者尽管在官制建设上竭力推行遵用汉法的政策,亦曾有一些创新,但在法制建设方面,尤其是财计制度、财经法规、审计法规的建设方面,却显得十分粗糙,十分不健全、不完善,而且这些不健全、不完善的法规、制度亦始终没有认真地付诸实施。 参考文献审计史 One hundred party knowledgeThe current and future periods, the development of the party staffs work principle is: adhere to the standards, and ensure the quality, improve the structure, Shen heavy development. this is according to the temporary task and team members, facing the party, and the experience of the development of party work since the founding of new China, put forward the basic lessons. The meaning of this policy is to show the party members must strictly adhere to the provisions of the constitution of the party standard, and ensure the quality of new party members, and should help to gradually improve the structure by team members, all to improve the quality of Party members, improve the fighting capacity of the party, strengthen the party in the whole society and influence cohesion.The development of party work sixteen words policy, is an organic whole of dialectical unity, to fully understand and grasp the Kennedy. Adhere to the standard refers to the development of Party members must strictly adhere to the provisions of the constitution of the Party member standard, not lower standards or other standards. Quality assurance, is to correctly handle the number of fingers with the quality of work, relationships, need and possibility, put quality first. Improve structure, refers to the development of new party members to pay attention to reasonable structure, gradually improve the structure and distribution of Party members of the team, and to better play the role. The party carefully. Is a must adhere to the individual absorption The principle of the development of a mature one, and strictly perform in the admission proced