中国古代财政管理研究

本文认为早在春秋时期中国的理财家就已明确指出了财政管理的重要性,早在西周时期就对国家的财政职能和责任有了明确的规定;本文着重分析了中国古代财政管理中可资借鉴的生财、用财管理举措与经验及其对我们的启示。

An investigation into ancient Chinese financial administration

This paper is of opinion that financiers at the Spring and Autumn Period in Chinese histo ry attached great inportance to financial administration and, actually, there had been clear-cut regulations governing the financial functions performed and responsibilities incurred by officers as early as the Westem Zhou Dynasty. Ths paper places emphasis on an analysis of the measures and experiences tha can be drawn on from ancient Chinese financial administration in such aspects as the ways to administer the ac-quisition and expenditure of state funds.