汉代的制度大都承袭秦制,其审计制度继承了秦代的上计制度和御史稽察制度,但有很大的发展。一、汉代的上计制度汉代制定了《上计律》,上计是地方政府法定的职责。《后汉书·百官志》说:“(县、侯国)皆掌民,……秋冬集课上计于所属郡国。”又说:“凡郡国皆掌治民,……岁尽遣吏上计。”就连边远的蛮夷地区,也都遣使晋京上计。例如建武十四年(公元38年)“越嶲人任贵自称太守,遣使奉计。”越嶲郡在今四川西昌地区,本西南夷邛都之地,任贵自封为太守,年终也派计吏赴京上计,可见汉代上计制度施行之普遍。汉代上计是自下而上分级进行的。在西汉,为县及侯国向郡国上计,郡国向央上计;在东汉,州成为实级,郡国向州上计,州向中央上计。考核是由上而下进行的,即中央考核太守,太守考核郡国守相,郡国守相考核县令(长)。有功者给予奖赏或升迁,有过者轻则贬秩,重则免官、治罪。 In the Han Dynasty, most of the systems inherited the Qin system. The auditing system inherited the supervisory system and the examination system of the Imperial Examination System of the Qin Dynasty, but there was great development. First, the Han countervailing system The Han Dynasty developed the “law”, the supervisor is a statutory responsibility of local government. “Post Hundred Officials of the Han Dynasty,” said: “(county, Hou State) are all palm people, ... ... class set autumn and winter classes in their respective counties.” And said: Miao Li on the plan. “Even the remote barbarian areas, have also sent Jin Jing on the plan. For example, in the fourteen years of Jianwu (AD 38), ”the more people Ren Gui claiming to be Prefecture, sending Feng Jiu." Yueju County in Xichang in Sichuan Province, Also sent officials to Beijing to count, we can see that the Han Dynasty system is universal. The Han Dynasty is based on the bottom-up grading. In the Western Han Dynasty, the counties and the Hou states counted for the county level, while the counties counted for the county level; in the Eastern Han Dynasty, the state became the real level, the county level counted for the state, and the state counted for the Central Government. Assessment is carried out from top to bottom, that is, the central assessment of the prefect, prefectural examination of the country defensive phase, prefectural state assessment county magistrate (long). Those who give meritorious awards or promotion, those who have been light from derogatory ranks, while the free officer, the crime.