中文摘要：

考课制度是我国古代对政府官员实施经济监督的基本制度,其发展横跨了我国漫长的封建社会。古代考课制度与我国国家审计中的经济责任审计制度在思想上是一脉相承的,都是对官员实施经济监督的重要手段。从古代考课制度到我国经济责任审计制度的演化过程,既体现了不同历史时期对官员监督手段的相似性,也反映了其根本政治诉求的强烈反差。考课制度是我国经济责任审计制度的先行形态和历史基因。

英文摘要：

The Kaoke system is a basic system of ancient China,s economic supervision of government officials, with its development across China,s long feudal society. In essence,the economic responsibility audit in China’s national audit system is in line with the ancient Kaoke system in thought and both of them are important means of economic supervision of officials. The evolution of economic responsibility audit system of our country from the ancient Kaoke system not only embodies the similarity in the official supervision means in different historical periods, but also reflects the strong contrast of the fundamental political appeal. The Kaoke system is the prior form and historical gene of economic responsibility audit in China.