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作为国家治理的核心环节,财计组织制度不但影响经济绩效,同时也关系到国家整体兴衰。在政治变迁、民族融合的历史环境下,北朝经由孝文改制和魏周改革逐步建立起适宜的顶层制度设计,并取得了财计组织制度建设的重要突破。财计主管部门度支系统的完善确立了会计在国家经济治理中的作用和地位;比部审计与御史监察的分离开启了加强国家审计独立性的序幕。北朝财计组织制度建设是中华民族的智慧结晶,为隋唐大一统国家的建立奠定了制度基础。
As the core of national governance, financial and accounting organizations not only affect economic performance, but also affect the overall rise and fall of the country. Under the historical vicissitudes of political changes and national integration, the Northern Dynasties gradually established a suitable top-level system design through the reform of filial piety and the reform of Wei-Zhou and achieved an important breakthrough in the construction of the financial and accounting organizational system. The improvement of the degree-granting system of the department in charge of finance and accounting established the role and position of accounting in the state’s economic governance. The separation of the departmental audit and the censorial supervision opened the prelude to strengthening the national audit independence. The construction of financial and fiscal organizations in the Northern Dynasties constituted the wisdom of the Chinese nation and laid the institutional foundation for the establishment of the unification state in the Sui and Tang Dynasties.