| 略论宋代财经监督机制 |
| |
| 引用本文： | 方宝璋.略论宋代财经监督机制[J].福建师范大学学报(哲学社会科学版),2000(2):101-106. |
| |
| 作者姓名： | 方宝璋 |
| |
| 作者单位： | 福建师范大学历史系!福建福州，350007 |
| |
| 摘 要： | 宋代财经监督机制主要特点蝇一方面的高度集权中央，皇帝独揽大权；另一方面多重监督，互相制约，复杂多变。中央财经监督机构改制前主要由三司及其下属三部勾院、都磨勘司、专勾司、都凭由司等负责；改帽后撤销三司，其财经监督职能大转归户部、比部和专勾司。御史台作为监察机构，始终兼有财经监督职能。地方财经监督机构大致一直保持监司、守俯和县令亟逐级监督体制。
|
| 关 键 词： | 中央财经 监督机制 宋朝 监督机构 地方财经 |
Brief Discussion of the Supervisory Mechanisms over Finance and Economics in the Song Dynasty |
| |
| FANG Bao-zhang.Brief Discussion of the Supervisory Mechanisms over Finance and Economics in the Song Dynasty[J].Journal of Fujian Normal University(Philosophy and Social Sciences Edtion),2000(2):101-106. |
| |
| Authors: | FANG Bao-zhang |
| |
| Abstract: | The supervisory mechanisms over finance and economics in the Song Dynasty were on one hand, highly centralized,or held by the emperor, on the other hand, multiple supervisions interacted among themselves and tended to become complicated and changable.The central supervisory organs over finance and economics were originally divided into two systems. After reform,the original organs were closed,and the supervisory function over finance and economics was then turned over to the Board of punishment, the Board of Revenue, and Board of Audit.The Censorate, as a supervisory organ, was concurrently in charge of supervision over finance and economics throughout thd Song Dynasty.Local supervisory power over finance and economics remained in the hands of the different levels, of local officials such as the prefect,sub-prefect, magistrate and district magistrate,etc. |
| |
| Keywords: | the Supervision of finance and economics audit Check Report to the authorities mntual inspection |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
