The initial embryonic period of China audit

The initial embryonic period of China audit is as follows:

China's auditing system originated in Xia, Shang and Zhou Dynasties. 2 1 century BC, with the establishment of Xia dynasty, the country had a preliminary finance.

As early as the Western Zhou Dynasty more than 3,000 years ago, an official in charge of auditing was established, named Zaifu. Although Zaifu has a low official position and is a doctor, he has the right to review the accounts of the competent accounting department and Xiaozhai, who is in charge of financial work, and report the review results directly to Tezuze or Tian Zi.

During the Spring and Autumn Period and the Warring States Period in China, a complete audit supervision system-accounting system has been formed. The essence of accounting system is the audit system of periodic reports. In other words, every year, local officials should report the local tax revenue and various financial expenditures to the emperor in written form, and the emperor listened to it once a year. The officials in charge of auditing read the income and expenditure accounts reported by local officials to the emperor to examine the management responsibilities of officials.

In "Zhou Li", "You have to take a monthly exam and you have to take an annual exam" is the best portrayal of the accounting system. Accounting system is an effective form to curb corruption, and it is also the earliest set of audit supervision system in the history of China.

During the Yin, Shang and Western Zhou Dynasties, with the establishment of complex bureaucracy and the increasing expenditure, a relatively complete and systematic audit supervision system was established.

According to Zhou Li, the national financial institutions at that time were roughly divided into two systems: one was the "local official Stuart" system that grasped the fiscal revenue; The first is to master the system of financial expenditure, accounting and audit supervision. Institutions and their affairs that exercise audit functions are all under the system of "heavenly officials stationed in", and not only audit officials who exercise the right of on-site inspection are stationed, but also a more scientific and primitive financial accounting containment system has been established.