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学术界通常认为,北周司会是负责财政或审计的官员,由西魏度支曹演化而来。实际上北周司会履行的是西魏尚书令、尚书仆射的职责,具有协助皇帝或大冢宰监察百官的权力,是降低了级别、取消了独立地位的尚书令或尚书仆射,不是单纯的财政官或审计官。西魏度支曹的长官是郎中,品位与北周下大夫相当,而北周司会府的长官为中大夫,地位相当于尚书,而高于郎中。司会并非由度支曹演化而来,度支曹在北周时已经并入民部,隶民部中大夫。
Academics generally believe that the North Week Division will be responsible for finance or audit officials, evolved from the Western Wei Dynasty. In fact, the North Week Division will perform the duties of the Western Wei Shang Shu, Shang Shu Servant, have the power to assist the Emperor or the Otsuka prime minister to supervise all members of the government, and have been reduced to the rank and abolished the independent status of Shangshu Ling or Shang Shu Bu She, not a mere financial Officer or auditor. The chief executive of the Western Wei Dynasty was Langzhong, whose grade was quite similar to that of the doctor under the Northern Zhou Dynasty, and that of the governor of the Northern Zhou Dynasty was a doctor of the same rank. The Secretary of Commerce was not evolved from the degree of support, Cao branch in the Northern Zhou Dynasty has been incorporated into the ministry, the ministry doctor.