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Research on the Stage Division of the Audit System in Ancient China: Centered on the Changes of Economic Forms

ZHANG Yang-liu;School of History and Culture,Southwest University;  
The auditing in ancient China has a history of thousands of years.Appropriate historical division is the prerequisite and basis for related research and development.Although the current division has its rationality, it can no longer meet the needs of the era of establishing an audit culture with Chinese characteristics.The reason lies in the fact that there has been a deviation in comprehending auditing activity, auditing types and the driving force of the evolution of the audit system.Starting with the reality of ancient auditing activities, this article takes the audit system as the essential attribute of the economic supervision method, utilizes economic changes as the core basis for the historical stage division of the audit system, and divides the history of ancient China's auditing history into three phases: the first stage from Xia dynasty to the Warring States period, the second stage from Qin and Han dynasties to Tang dynasty, and the third stage from Song to Qing dynasty.Such a consistent standard can facilitate to bridge the gap between the evolution of the audit system in ancient China and that of the contemporary era, and help us to learn from history so as to understand the inevitable connection between the development of contemporary economic forms and the evolution of the audit system from a historical perspective.
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