Physical protection of control and budget control

[Abstract] the main line of internal control, the first of the late Warring States and Qin controlled by physical protection to manage and budget control methods to study the country's Economic activities; and then on "Qin Dynasty" series of papers reflects the combination of the internal control elements of internal control analysis and discussion show that the internal control system in China as early as the late Qin in the Warring States has emerged, thus denying the prevailing internal control in the 20th century, 40 years have said. Meanwhile, the proposed two stages of internal control that : the state as the main target for the control of the state property, mainly in the public governance of the ancient internal control; to organize as the main, serving the corporate governance and internal control of modern public governance.

[Keywords:] Shuihudi Jane; internal control; physical protection and control; budget control

(On the next publication No. 5, 2009 112 Lower Dir)
IX, physical protection and control

Control requires the establishment of the physical protection of material property, the daily inventory management system and the system regularly, to take property records, physical custody, periodic inventory, account reconciliation and other measures implemented to ensure the property. Strictly limit access to unauthorized personnel, and dispose of property.

(A) of the food management system
From "Qin Dynasty" can be seen in many ways at that time established a strict management system, such as to ensure food security, income on food, hair, save to establish a strict liability regime. <<Efficiency about>> said : "into the Wo, Wan Li Shi plot the ratio of the household". (P.98 quotations in this paragraph with) grain warehousing, to ten thousand stone to be arranged for a plot and set the doors, registration: Wo Kuai number Shi, husband of a warehouse Sik, Zuo XX, Shimou, an intrinsic one. county, or Cheng Ho husband and positions, township supervisors "to seal the complex phase." grain depot, the register specify what variety of food, quantity stone, the name of the responsible person. "stingy husband and left positions in junior positions in the main intrinsic Lei Yap were the one, the angry", to the warehouse director and head of Lin Heung Lunzuo the one given by its responsible for distribution of food. "stingy husband-free and efficient, effective and question those reflected in its closure, to effect it, not degrees County (weighing), the only position that is the degree from the county seal." stingy husband removed, the verification on the granary The inscriptions can be sealed and, weighing only seal the warehouse alone, in order to define responsibilities.

Grains out of warehouse, the warehouse staff who, if not the original depot, "<warehouses Legal>> said:" that degree, the degree of when the levees (title) Order out of ". (P.36) issue of food, with food into the library, as also should clearly define the responsibilities, the result of weighing in line with the title to the warehouse. end of the year end balance to bear grain. <<efficiency about>> said: "Zhongsui and who is out, saying:" a Kuai a number of stone Wo, Wo remaining number of stone ". (P.99) at the same time, managers must also be registered to the original position to verify the number of regular inspection of year-end summary report, indicate the year a total of storage, a library, the balance How much food. after "it is not prepared, who bears the (compensation); the winner, into the". (P.36) who shared the position of "not more" (P.36) for. cereal out of position but also warehousing requirements as strict as the procedures and responsibilities.

For food, there are strict daily management of the system. "Qin Dynasty" <<Internal History Miscellaneous>>: "It is not near homes. Not the Husband also, not dare to homes Yan. Shin Su Wei, a closed-door Noir extravagant (off ) The next to the fire, Shen Shou King CD. There does not die from that, there is failure, fire, officials of a felony, big stingy husband, Shing any of the ". (P.108) to the Law limits access to unauthorized persons silos, to ensure food security.

(B) other property management systems
Waste management officials are also clearly defined. "Qin Dynasty" <<Public Law>>: "Public Jiabing (weapons) Formal Names of the moment of its long (mark) of, the person can not be engraved for a long time to paint if the book of Daniel" . (P.71) <<efficiency about>>: "a public institution who long moment, the official stingy husband cheap, a shield". (P.101) people to borrow, "the book will be its long". (P.71) and press " for a long time "to recover. recoverable as" not (not) for a long time and non of its officials have long, are not into the public ". (P.71) Qin Law also provides for loan objects, used when the official should immediately withdraw." Eph (not ) urgent (up) closed by guilt. "(P.72) If the borrower" death, the guilty "(P.72) without the artifacts be recovered," officials on behalf of the reward (compensation) ". (P.72) < <effective Law>>: "official possession of the leather, the number of Yang (exposure) wind, a sudden beetle (an insect bite or bad) persons, a husband a cheap, stingy government". (P.120) The benefit of specific regulations protection of weapons, leather and other official material of the security, integrity and overcome the lack of accountability phenomenon.

(C) of the property inventory system for supplies
In order to strengthen management, implement the responsibility system, Qin Law clearly defines the inventory system. "Qin Dynasty" <<efficiency about>>: "Efficiency of public control, win, do not prepare ... ..." (P.101) verification objects are discovered beyond the official or inadequate. here that the inventory system ─ ─ According to the book balance of inventory and physical, which found that "win, do not prepare" the number. property inventory is the basis of accounting report, through the property inventory, effectively protecting the safety of property, goods and complete.

Property protection and control from the point of view, as early as the Zhou Dynasty had begun. <<Zhou>>: "Where the tax grabbing, an apothecary, who by law Yan. And things are, then enter to II Yan", "Everyone of those who get by its letter of orders II. and will to reverse the age and grade used in the official Financial. "property of the various departments for the collection and expenditure, there is a type II Jane, a Jane retained, while the other simply as proof of income or expenditure . In other words, in the Chou dynasty through the "certificate" to strengthen the custody of property, goods, has not yet appeared, "Qin Dynasty" in the law more specific to the property management system, as previously mentioned access control system for food , food, soldiers and other property or material objects of daily management system, the replacement of the transfer inventory management system, account reconciliation and other real. shows that the late Warring States than Qin Zhou dynasty, has passed a strict law-making, the specific property management system .


X. Budgetary Control

Responsible for budget control explicitly requested in the budget management functions and powers, standardize budget preparation, approval, delivery and implementation procedures, strengthen budget constraints.

"Qin Dynasty" <<Internal History Miscellaneous>>: "is the official year-old out of control on the number of those who seek compensation, within the history of the Council in September." (P.105) are reported to have been written off and the officer asked each of the objects to add the number of reported in September, to the history of the account. It seems, it is necessary to report the annual write-off objects, but also implements plans to add reporting requirements.

"Qin Dynasty" <<compulsory service law>>: "on of the Xing, ... ... degree of attack (power) and Carpenter will make degrees Sagong, not alone make maker. It does not examine, to the degree of legal persons, and in fact Christians account for the compulsory service. "(P.77) more than the county's major projects, estimated quantities, it must be estimated with Sagong and craftsmen, not one that the builders estimate. If the assessment is not real, were hauled on the estimation, then The estimated engineering calculation the number of followers required for compulsory labor service. Not only have the budget, but also in charge of project officials and craftsmen with specific estimates, supervise each other to prevent cheating. If the two of collusion, false estimates, the investigation shall be punished according to law. Qin budget for the project control is very stringent.

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(A) internal control and internal control elements
Elements of internal control and internal control are combined list in Table 1:
Can be seen from Table 1, the internal control elements and methods are closely linked, each element has its way, a way to serve the several elements. Elements of internal control through internal control to be embodied.

(B) the necessity of implementation of internal control Qin
Since Qin Shang Yang, the rapid Economic development, the construction of drainage Zheng, Dujiangyan and other water conservancy projects, to further promote the development of agricultural production, there has been relatively well-developed industrial smelting and pottery, weapons and equipment continue to improve. Since then, Qin continued powerful social, political, Economic progress, Economic strength, social relations become more complex, increasing the rulers to control and manage the entire economy more difficult. Zhou was the heyday of the slave society of China, while Qin after the late Warring States years of development, the accumulation of a large number of national wealth, "Qin half a day, the soldiers, the enemy, such as the four countries ... ... Su Chu Warring Qiushan ."(<< Policy>>) in order to maintain its dominance, hegemony in the Central Plains, merger six countries and the unification of China, is bound to strengthen the activities of financial revenue and expenditure accounting, monitoring and internal controls to strengthen the country's Economic management. In order to strengthen the protection of property and the need for external expansion, the need for national tribute income, expenditure and other economic activity provision of the relevant organizations to record and calculate, to be strict control and supervision, the early round of nation's internal control arising. Therefore, the establishment of the state as the main objective to protect the internal state property control is the inevitable trend.

(C) the generation of internal control no later than "Qin Dynasty"
By "Qin simple" analysis, in addition to the computerized system outside the control, reflecting the elements of internal control within the control of other 10 are there but the degree of development of various methods primitive, can be considered in the Qin economic management activities, internal controls already exist. American historian Michael Chatfield, in his famous <"Accounting Thought" A History> said: "In the internal control, budget and audit procedures, the Zhou Dynasty is unparalleled in the ancient world . "① may be used as circumstantial evidence. and" Qin Dynasty "reflects the time of late Warring States period, through the foregoing analysis, comparison can be seen, the state of Qin in all aspects of social and economic life not only in the internal control system, and has laws and regulations of the. over some aspects <<Zhou>> reflected in the development and improvement of internal control has been, so I believe that the generation of internal control no later than "Qin Dynasty." but with the social development, the production of the capitalist economy, tissue expansion and the emergence of modern enterprises, the management of the increasingly high demand, only produced in the 20th century, 40 years of service in the modern meaning of corporate governance, internal control.

The times by its socio-economic and the limited development of productive forces, the state of Qin is impossible to establish the modern sense of the enterprise system, which created the control is necessarily a country subject to income tax and national wealth, support, used as clues to the control activities. than the modern sense of the internal control system, its shortcomings are obvious, but we can not deny that the emergence and existence of internal control.

(D) stage of development of internal control
Internal control can be divided into two phases of ancient and modern: the ancient internal control serves the public governance, internal control the state mainly to protect the "government property." Officials both control and the person who is the controller. Modern internal control both in the public governance, but also serve the corporate governance, internal control-oriented enterprise.

Ancient and modern are the main contents of internal control, financial, and material, are for asset preservation and value added, to achieve organizational goals. Ancient emphasis on internal controls to prevent fraud, the modern emphasis on risk control internal control (including fraud risk) .

If modern internal control in the 20th century, 40 years have not disputed, but only according to the definition and concept of internal control in the 20th century to produce the internal control generally, 40 years in the 20th century, it is not appropriate. Things generation appears to be subject to its activities, the concept appeared in the Zhou Dynasty of China's accounting, no one would have said at the time of accounting. internal control is to determine the full name, including enterprises, institutions, governments and other organizations, internal control and therefore that "internal control is control of the business rather than government agencies control" is not accurate enough.


[Main references]
[1] Li Xiaolin. Shuihudi 11, the tomb of Qin bamboo slips reflect the times [J]. Chongqing Institute of Technology, 2008, (8).

[2] the tomb of bamboo Shuihudi finishing group. Shuihudi tomb of bamboo [M]. Beijing: Cultural Relics Publishing House, 1978. (Note the folder reference page number)
[3] Li Xiaolin. Zhou, Han audit history of new evidence [J]. Audit Research, 2008, (1).

[4] Li Xiaolin, Luo, Kong Qinglin. Comparative accounting historians [M]. China Financial and Economic Publishing House, 2007.

[5] ESSAYS. Structure of the internal control theory [M]. Xiamen: Xiamen University Press, 2007.

[6] Michael Chatfield. Accounting History of [M]. Beijing: Commercial Press, 1989.

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