明清时期的财政监督,既继承了元代及其以前朝代的监督制度,又进行了创新。笔者认为,在对明清时期财政监督制度与思想进行研究之前,有必要研究元代的财政监督制度。元代政体变化较大,改三省制为一省制(中书省),在地方设行中书省,简称“行省”,为中 In the Ming and Qing Dynasties, the financial supervision inherited both the supervisory system of the Yuan Dynasty and its previous dynasties and carried out innovation. In my opinion, it is necessary to study the financial supervision system of the Yuan Dynasty before studying the system and ideology of financial supervision in the Ming and Qing Dynasties. The regime of the Yuan Dynasty changed greatly, changing the system of the three provinces into a system of provinces (Zhongshuanshi) and setting up the provinces of the provinces, referred to as “provinces”