Research On The Financial Supervision System In Qing Dynasty

In ancient China, the financial supervisory system is back to ancient times. WesternZhou Dynasty "slaughter", through a variety of books to inspect official duties, this is thestarting point of the system; Later from the Chunqiu Dynasty to Wei and Jin Dynastyused the "good" system, was used which has enriched the form of financialsupervision.Of course YuShiTai during this period, such as the secretariat of financialsupervisory authority also nots allow to ignore. in wei and jin dynasties for thedevelopment of China’s financial supervision into the professional audit institutions, weijin northern and southern dynasties, the southern song dynasty when the, marks theemergence of specialized financial audit institutions, specialized financial auditinstitutions set not only strengthen the fiscal supervision and form innovation from theaudit method, also represents tremendous progress in China’s financial supervision; Suidynasties is China’s financial supervision gradually decline period, full-time financialaudit institutions gradually cancelled, start by secco said officials part-time financial audit,this approach makes the tang and song dynasties, rely on professional financial auditsystem is not fully die development, infuriating.Financial supervisory system is inherited from the Ming dynasty system of qingdynasty, add this to modify. At the central DouChaYuan officials to undertake a majorfinancial supervisory authority. Suggestion mainly responsible JiCha, leak fill a vacancy;Six families bear the daily finance audit affairs; Other AD hoc institutions, such asauditing office suggestion place of financial supervision are miscellaneous. In additionthe central fact of the internal institutions are taking certain financial supervisory duties.In general, the central government supervision is the combination of inside and outside,the language clearly. At the local level, is the administrative officials with financialregulator setting method, on the one hand is the administrative leadership, and inspectors.Throughout with qing dynasty, although seemingly fiscal watchdog set up complete,all transferred to strict, but it is flawed. The central cancel full-time financial auditinstitutions, and to the part-time finance audit is weakening of financial supervision;JiCha, daily audit, impeachment separation in concentrating DouChaYuan, seeminglyagency contracted to prison, but was disrupted the three powers. Sent by the central place,ombudsman, not to mention less number, force of incomplete; Executive part-timefinancial supervision, obvious shortcomings, itself through fiscal matters magistrate himself, let its supervision itself, not coming, each supervisor also impossible, idle tosoon after the founding of the qing dynasty local officials to network has been formed andbureaucrats shield one another and roam, and hope it can supervise each other, not climba tree to look for fish. This frequent local various financial fraud from the qing dynasty,banned repeatedly.