唐朝兵役制度和后勤制度变迁下的军事审计

唐朝是中国历史上最为强大的王朝之一，其军事实力可谓中国历史的巅峰。唐朝国祚在安史之乱后还延续了150余年，唐朝的兵役制度和后勤制度对其内外军事斗争及政权的发展和延续起到了重要作用。在军事审计的保驾护航之下，唐朝的兵役及后勤制度为其初期开疆拓土与后期定土戡乱均提供了有力支持。本文以唐朝历史的衍进为线索，以唐朝兵役制度和军事后勤制度的变迁为背景，剖析唐朝军事审计制度的特点与规律，详述军事审计主体、对象、方法、法规在这一时期的发展与变化，进而探究军事审计与兵役、后勤制度的关联，总结提炼出军事审计在国家兵役、后勤制度和国家安全方面发挥的重要作用，为现阶段军事审计更好服务于军事制度提供发展思路。

Military audit under changes to the military service and logistics systems in the Tang Dynasty

The Tang Dynasty was among the most powerful empires in Chinese history that was known for its military strength. A weakened Tang Dynasty lasted for more than 150 years after the An and Shi rebellions. The military service and logistics systems of the dynasty played an important role in its internal and external territorial struggles, and contributed to the advancement and continuation of the regime. Aided by military audit, these systems supported territorial expansion in the early period of the empire and counter-insurgency efforts in its later period. In the backdrop of changes in the military service and logistics systems of the Tang Dynasty, this paper analyzes the characteristics of its system of military audit, including details of the main features of this audit, its objectives, the methods used, and developments in the relevant laws and regulations in this period. The authors summarize the importance of the military audit to the national military service, logistics system, and national security, and provide suggestions for ways in which it can better serve the current military system of China.