秦汉简牍中的内部控制起源分析

发布时间：2018-01-09 15:32

本文关键词：秦汉简牍中的内部控制起源分析　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：随着信息化的推进,企业正在面临前所未有的局面：经济危机持续蔓延、信息竞争取代了工业竞争。内部控制的重要性被进一步提升。了解其在中国的历史发展情况有助于内部控制作为一门学科的进一步发展。内部控制一直被认为是源于工业革命和大机器生产的“舶来品”。本文写作目的在于找到秦汉时期中国已有内部控制的证据,并加以证实。在中国的历史长河中其实一直存在以国家为主体的内部控制方法。本文通过对已整理简牍进行分析,采用归纳法进行研究。文章分为五个部分进行论述。第一部分为绪论,论述了论文的写作背景、目的,论文的研究方法,论文的主要内容和文献综述。第二、三、四部分是本文的重点。首先依据现有的史料对秦汉时期的与内部控制相关连的政治制度按照部门进行整理,并通过例证的方式进行说明。其次,对已分类的制度结合当时的内部环境与外部环境进行分析与解读,并根据已有的史料对其内部控制的成果进行评价。探讨其内控制度的完整性与有效性。最后,通过比较分析的方式将秦汉时期的内控制度与现阶段的进行对比。在对比中找出制度的继承发展关系,即为更好的了解我国内部控制发展史的来龙去脉提供基础,也为现有的内控制度给出借鉴。第五部分结语对本文的研究成果做出总结,并提出论文的局限性与后续研究的发展方向。虽然在特定的历史阶段下,秦汉时期并没有明确提出“内部控制”这一概念。但是实物的产生时间不应以其被命名的时间为准,而是应以其实际出现的时间为准。同时无论是从这些方法的体现形式还是最终目的上,都符合内部控制这一概念的要素。囿于现有的条件和资料,以及现有简牍的挖掘和释义工作的进展情况目前可以得出的结论为：内部控制在中国的产生不晚于先秦,而在秦汉时期以较为完善。
[Abstract]:With the promotion of information technology, enterprises are facing an unprecedented situation: the economic crisis continues to spread. Information competition has taken the place of industrial competition. The importance of internal control has been further enhanced. Understanding its historical development in China is conducive to the further development of internal control as a discipline. Internal control has always been regarded as "imported" from the industrial revolution and the production of large machines. The purpose of this paper is to find evidence of internal control in China during the Qin and Han dynasties. In fact, there has always been an internal control method with the state as the main body in the long history of China. The article is divided into five parts to discuss. The first part is the introduction, which discusses the background, purpose and research methods of the paper. The main content of the paper and literature review. Second, third, four parts are the focus of this paper. Firstly, according to the existing historical data, the political system related to internal control in Qin and Han dynasties is arranged according to the department. And through the way of illustration to explain. Secondly, the classification of the system combined with the internal and external environment of the analysis and interpretation. And according to the existing historical data to evaluate the results of its internal control, and explore the integrity and effectiveness of its internal control system. Finally. By means of comparative analysis, the internal control system of Qin and Han dynasties is compared with that of the present stage. In the comparison, the relationship between the inheritance and development of the system is found out. For a better understanding of the history of internal control in China to provide a basis for the history of development, but also for the existing internal control system to draw lessons. 5th part of the conclusion of this paper to make a summary of the research results. The limitations of the paper and the development direction of the follow-up research are also put forward. Although the concept of "internal control" was not explicitly put forward in the Qin and Han dynasties in a specific historical period, the time of the production of the material object should not be taken as the time when it was named. At the same time, whether from the embodiment of these methods or from the ultimate purpose, are consistent with the elements of the concept of internal control, limited by existing conditions and information. As well as the existing bamboo slips excavation and interpretation of the progress of the work can be drawn at present: the emergence of internal control in China is not later than the pre-Qin Dynasty, but in the Qin and Han dynasties with more perfect.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：K877.5;F233

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