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审计是一项古老的工作,它源远流长、历史悠久。就政府审计讲,有历史资料可查,中国审计有将近三千年的历史。我国的审计萌芽于西周,建制于隋唐,定名于宋朝。据审计学史家考查,我国从公元前1066年至公元前771年的西周时期就产生了官厅审计,《周礼·天官篇)中记载的宰夫、小宰、大宰等官吏都有调查会计报告的职权。宰夫的任务是监督财政收支、检查会计账薄,然后上报小宰,由司关勾考复审,再报大宰,周王还要亲自听取报告,决定赏罚。
Auditing is an ancient work, it has a long history and a long history. As far as government auditing is concerned, historical data are available for investigation. China’s auditing has a history of nearly three thousand years. China’s audit sprouted in the Western Zhou Dynasty, established in the Sui and Tang dynasties, named in the Song Dynasty. According to the examination of the historians of auditing, in the period of Western Zhou Dynasty from 1066 BC to 771 BC, there was an auditing of the government in Guanting County. Officials such as Zai Fu, Xiao Zai and Dai Zai recorded in “Zhou Li Guan Guan Guan” Investigate the accounting report’s authority. Jaeff’s task is to supervise the financial revenue and expenditure, check the accounting books, and then reported to the small slaughter, review by the Secretary for examination, and then reported to the slaughter, King Zhou also personally listen to the report, decided to reward and punishment.