论明朝财政监督体制.pdf

第 3 卷第 1期 江南大学学报(人文社会科学版) Vol. 3 No. 1 2004 年 2 月 Journal of Southern Yangtze University(Humanities Social Sciences) Feb. 2004 ! 论明朝财政监督体制 林延清 ( 南开大学历史学院, 天津300071) [ ] 明朝封建统治者为推行财经 策, 促进经济发展和社会稳定, 大力实施财 财务监督为此, 建立了以 都察院和六科给事中为中心的监察性质的财 监督体制, 并制定和完善了有关的法律法规颇具成效的财 监 督则促成了明初百年的繁荣和兴盛明朝财 监督体制具有为君主集权服务的特征同时监督机构的职责既有 分工, 又互相交叉, 形成多层次全方位的监督网络而财 监督机构又按行 区划来设置这些都显现了鲜明的 时代特点 [ ] 明朝; 财 财务; 审计监督 [ ] K 248 [ ] A [ ]2004) On the Financial Supervision System of Ming Dynasty LING Yan ing ( School of History , Nankai University, T ianjin 300071, China) bstract: To carry out fiscal policy and promote economic development and social stability, the feudal rulers of Ming Dynasty vigorously adopted financial supervision. Thus, Financial supervision system was established and relevant law s and regulations w ere enacted and perfected. T he highly effective financial supervision contributed to a century long thriving and prosperous early Ming Dynasty. Also, the financial supervision system which w as characterized by its service for centralization of monarchy , the financial supervision organization w hich w as set up according to administrative division and the division and overlap of its duties which constituted a multilevel and full dimension supervisory network were all typical of M ing Dynasty. Key words: M ing Dynasty; finance; audit supervision , , , , , , , 一 1. ( 1382) , , , , : [ ] [] 林延清( 1944) , 男, 天津市人, 教授, 博士研究生导师, 主要从事明清史研究. 36 , , , , , , , , , , , , ; , ( ) , , 110 10 , 7 , 8 , 11 , ∀∀∀ , # ∃, , , # ∃,