《周礼》是反映西周政治经济情况的重要历史文献,其中记录了完整严密的财计组织系统。这种组织系统反映出的浓厚的内部牵制思想,为后世所称叹。本文着重讨论了《周礼》内部牵制思想与现代内部控制之间的思想渊源关系、控制组织的相似点以及内部控制功能上的延续与发展。 “Zhou Li” is an important historical document that reflects the political and economic conditions in Western Zhou Dynasty. It records the complete and strict system of financial and accounting organizations. This kind of organizational system reflects the strong internal control thought, sigh for future generations. This article focuses on the thought relationship between the internal containment thought of Zhou Li and the modern internal control, the similarity of the control organization and the continuation and development of the internal control function.