本文關鍵詞：秦漢簡牘中的內部控制起源分析　出處：《財政部財政科學研究所》2014年碩士論文　論文類型：學位論文

  更多相關文章： 內部控制 秦簡 漢簡 簡牘

【摘要】：隨著信息化的推進,企業(yè)正在面臨前所未有的局面：經(jīng)濟危機持續(xù)蔓延、信息競爭取代了工業(yè)競爭。內部控制的重要性被進一步提升。了解其在中國的歷史發(fā)展情況有助于內部控制作為一門學科的進一步發(fā)展。 內部控制一直被認為是源于工業(yè)革命和大機器生產(chǎn)的“舶來品”。本文寫作目的在于找到秦漢時期中國已有內部控制的證據(jù),并加以證實。在中國的歷史長河中其實一直存在以國家為主體的內部控制方法。 本文通過對已整理簡牘進行分析,采用歸納法進行研究。文章分為五個部分進行論述。第一部分為緒論,論述了論文的寫作背景、目的,論文的研究方法,論文的主要內容和文獻綜述。第二、三、四部分是本文的重點。首先依據(jù)現(xiàn)有的史料對秦漢時期的與內部控制相關連的政治制度按照部門進行整理,并通過例證的方式進行說明。其次,對已分類的制度結合當時的內部環(huán)境與外部環(huán)境進行分析與解讀,并根據(jù)已有的史料對其內部控制的成果進行評價。探討其內控制度的完整性與有效性。最后,通過比較分析的方式將秦漢時期的內控制度與現(xiàn)階段的進行對比。在對比中找出制度的繼承發(fā)展關系,即為更好的了解我國內部控制發(fā)展史的來龍去脈提供基礎,也為現(xiàn)有的內控制度給出借鑒。第五部分結語對本文的研究成果做出總結,并提出論文的局限性與后續(xù)研究的發(fā)展方向。 雖然在特定的歷史階段下,秦漢時期并沒有明確提出“內部控制”這一概念。但是實物的產(chǎn)生時間不應以其被命名的時間為準,而是應以其實際出現(xiàn)的時間為準。同時無論是從這些方法的體現(xiàn)形式還是最終目的上,都符合內部控制這一概念的要素。囿于現(xiàn)有的條件和資料,以及現(xiàn)有簡牘的挖掘和釋義工作的進展情況目前可以得出的結論為：內部控制在中國的產(chǎn)生不晚于先秦,而在秦漢時期以較為完善。
[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.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：K877.5;F233

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本文編號：1401994