中国历史上最早的审计机关刘大梁远在中国的北宋时期，做为当时京都的开封就有了审计院，这可以说是中国最早的审计机关，也可以说是世界上最早的专门从事审计工作的机关。公元９６０年，赵匡胤在陈桥（开封东北４５里处）黄袍加身，发动兵变，推翻了后周政权，在开封建立... Liu Dali, the earliest auditor in Chinese history, was far away from China's Northern Song Dynasty when he was the auditor general of Kaifeng, the capital of Kyoto at that time. This is arguably the earliest audit institution in China and the earliest one in the world that specializes in auditing The organ. In 960 AD, Zhao Kuangyin added a yellow robe to Chen Qiao (45 miles northeast of Kaifeng) to launch mutiny and overthrow the regime of the late Zhou Dynasty to set up in Kaifeng.