Chapter XVII Financial Supervision Law of Song Dynasty

The rulers of Song Dynasty attached great importance to financial management, which not only had detailed financial management laws, but also had strict financial supervision laws, which played an important role in financial management and punishing corruption. First, a multi-level financial supervision and inspection institution has been established. Financial supervision is an important part of financial management, and financial audit is the main means of financial supervision. Therefore, perfecting the financial audit system is an important step to strengthen financial management and improve management level. Judging from the development process of the financial audit system in Song Dynasty, it can be divided into two stages. Before the reform of Yuanfeng, the internal audit system of financial management and financial audit was implemented. After the reform of Yuanfeng, the external audit system was implemented to separate financial management from financial audit. From the perspective of financial supervision institutions, a multi-level and multi-channel financial supervision system has been formed from the central government to the local government, which clearly shows the characteristics of financial supervision in the Song Dynasty. The establishment and change of the central financial supervision organization In the early Song Dynasty, the Ministry of Finance was set up in imitation of the Tang system to audit and supervise the finance and collect Chinese and foreign accounts. All items kept by the cashier at the site and warehouse are monthly, quarterly and annual. All losses will be accepted from the inspection of the above-mentioned departments by the local supervision department to the audit of their expenses. Check the company's funds, and ask if it is the same if there is any ambiguity. Obviously, it examines and supervises the state's power, fiscal revenue and expenditure. However, before Yuanfeng's political reform, the financial audit power was in Gouyuan No.3 Division and Douming Division, and there was no specific audit responsibility. The responsibility was left to a court official without official duties. In fact, this is in the name of audit, only in name, but Lang's supervision and inspection didn't work. In the early Song Dynasty, all the national audit matters were handled by the internal audit institutions of the Third Division, but their institutions were numerous and chaotic, and they were often abandoned. Judging from its functions and powers, there are mainly the following departments. 1. Hook the courtyard. Because they are not often separated, they are divided into salt and iron institutes, branches and households. Collectively referred to as the three divisions. But they all belong to the third division. Judges and recovery officers should be set up to check the accounts of the three major golden valleys used by cashiers in the world, so as to check their differences and ensure their safety. That is, according to the scope, expenditure and household department of salt and iron, check the money and silk management and cashier to register Xu Niuguang's grain account and goods in Luoyang respectively, and check whether there are any mistakes and illegal acts to prevent officials at all levels from practicing favoritism and malpractice. 2. All grinding and exploration departments. In the seventh year of Song Taizu Kaibao, the Third Ministry of Supervision was established and renamed as the Third Ministry of Supervision. In the second year of Duangong, Song Taizong was renamed Sandu Mill Division. Re-check three accounts to verify the number of people. Our company not only audited the financial revenue and expenditure accounts of the three departments, but also reviewed the accounts and statements of the central department and the three departments submitted by our hospital. Among the three major stability companies before the mid-Northern Song Dynasty, Dumo Survey Company and Jianyuan Company were the main audit and supervision institutions. 3. The third section, audit grinder. Audit institutions played an important role in financial management in the early Song Dynasty. However, after nine years of prosperity in Song Renzong, they were not only overstaffed, but also failed in the name of a little calculation without re-examination. By Zongshen in the Song Dynasty, the salaries of all counties had a bribe constant. If you pay enough bribes, don't audit the accounts, and if you don't pay enough bribes, it's difficult. Five years in Xining,

In other words, the final accounts of financial profits should be handed in to urge officials to manage their own businesses and not default on their income and expenditure. They all owe the company. The following year, in 985, a court official was appointed to manage the debts of officials in Beijing and the world, which restricted their promotion. That is, it is a specialized agency responsible for hearing the debts owed by the capital and local departments and setting the payment limit. In the first year of Song Zhenzong Xianping, the book department was changed, and in Jingdezhen for four years, the book department was abandoned. After the restructuring of Yuanfeng, its functions and powers belong to the Ministry of Foreign Affairs. 4. Deportation Department. Responsible for the final accounts of Beijing Treasury, send the monthly accounts of Beijing Capital Warehouse according to the facts, and pay the internal and external service fees of the three departments. That is, it is responsible for urging government agencies, libraries and service agencies to handle year-end settlement in time; Supervise the monthly accounts of warehouses in Beijing suburbs and send them to the hospital for inspection; Supervise the three departments to distribute the salary accounts of central and local officials and send them to the trial in time. Ensure that the books are submitted for review on time. In the second year of Zheng He, it was renamed the Department of Urging Jurisdiction. Everything depends on the branch. In the fourth year of Yong, during the reign of 1987, three divisions were sent to investigate and measure, which was supported by the officials in charge of Beijing affairs. The official things supported by the Ministry are all double-vision, printed and returned, and then returned. The data sent to the hook is corrupted. In other words, it deals with the property expropriation of the capital government. All reasons why the central ministries and commissions accept officials' property must be reported to our department for examination and approval. The receiving department can only receive the property in the relevant vault after it is stamped and signed. After receiving the property, the actual expenditure will be sent to our company for verification. It has the functions of pre-examination and post supervision. Taoist temple was returned to our company two years later. 6. Special forces. In the early Song Dynasty, in order to prevent false reporting of military expenditure, the treasurer numbered Sima or Ma Bu or Ma Bu or Ma Bu or Ma Bu or Ma Bu or Ma Bu, who set up the national treasury system in Chunhua, Song Taizong for three years, and sent food and materials to the hospital. Instead, contact all departments, be responsible for all civil and military officials and military departments, give them salary materials, approve account books and vouchers, and give them to all warehouses. That is, the number of civil and military officers and soldiers, the standard of salary payment, the number of soldiers and horses escaping, the number of account books, the number of treasurers receiving and dispatching, and the delivery of food and grass calendars are specially reviewed to prevent fraud in the payment of officers and soldiers' salaries. It turned out to be the third division. When Yuanfeng was restructured, it was placed under Taifu Temple, which managed a large amount of property and had certain independent audit rights. At the beginning of the Southern Song Dynasty, it was renamed the Audit Office because of anonymity, and it was transferred to the Ministry of Housing and Urban-Rural Development because of the strike of Taifu Temple. In the first year of Longxing, Song Xiaozong, the Taifu Temple was restored, and the number of examinations was given. Its authority is obviously much smaller than in the past. Before the reform of Yuanfeng, there were many audit and supervision institutions, but they were not independent of the competent financial department. The restructuring of Yuanfeng into the Third Division has changed the subordinate relationship of financial audit supervision institutions. Except for the special-grade teachers who belong to Taifutang, all posts are proofreading, checking, owing, correcting and printing. At this point, the Ministry of Finance has truly become an audit and supervision institution.