| 秦汉财务审计制度的发展 |
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| 引用本文： | 邹春生,张小明. 秦汉财务审计制度的发展[J]. 赣南师范学院学报, 2003, 0(1): 92-95 |
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| 作者姓名： | 邹春生 张小明 |
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| 作者单位： | 1. 赣南师范学院,政史系,江西,赣州,341000
2. 福建广播电视大学,莆田分校,福建,莆田,351100 |
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| 摘 要： | 秦汉时期是我国传统财务审计发展的重要时期。本文根据文献和考古材料 ,并结合现代审计学的有关理论 ,对秦汉财务审计制度发展的原因、表现以及它在这一时期的动态演进过程 ,作了初步的阐释。
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| 关 键 词： | 秦汉时期 财务审计 审核 |
| 文章编号： | 1004-8332(2003)01-0092-04 |
| 修稿时间： | 2002-06-24 |
Development of Financial Audit in Qin and Han Dynasties |
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| ZOU Chun sheng,ZHANG Xiao ming. Development of Financial Audit in Qin and Han Dynasties[J]. Journal of Gannan Teachers' College(Social Science(2)), 2003, 0(1): 92-95 |
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| Authors: | ZOU Chun sheng ZHANG Xiao ming |
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| Abstract: | Qin han era is an important stage in which the traditional financial audit has made great progress.According to the documents and archaeological materials,combined with the relative theory of modern audit,this paper tries to expound the reasons,manifestations and dynamic process of development of financial audit in Qin and Han dynasties. |
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| Keywords: | the Qin and Han dynasties financial audit development |
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