民国时期的政府审计文化

发布时间：2018-02-12 00:20

  本文关键词： 民国 政府审计 审计文化 审计史　出处：《江西社会科学》2017年03期 　论文类型：期刊论文

【摘要】：民国时期产生了具有中国近代意义的政府审计,其体现的政府审计文化包括:审计立法中体现的宪法、组织法、审计法和审计法细则四位一体的法律文化;审计组织制度中体现的中国传统监察和西方独立审计思想相结合的监审合一组织文化;审计人员就任时体现的"奉行法令,忠于职守,廉洁自律"的宣誓文化;审计人员工作中体现的民主、公开的工作文化;审计人员中体现的学习孙中山"五权宪法"和"三民主义"的学习文化;审计高官业余生活中体现的高雅、刚正的书法文化。
[Abstract]:During the period of the Republic of China, the government audit with modern significance came into being. The government audit culture embodied in the auditing legislation included the constitution, the organic law, the audit law and the detailed rules of the audit law. The traditional supervision and the western independent audit thought are combined in the audit organization system, and the oath culture of "follow the law, be faithful to the duty, be honest and self-discipline" is embodied when the auditor takes office. The democratic and open work culture embodied in auditors' work; the study culture of Sun Zhongshan's "five powers Constitution" and "three people's principles" embodied by auditors; and the elegant and upright calligraphy culture embodied in the amateur lives of audit officials.
【作者单位】： 浙江科技学院经济与管理学院;
【基金】：教育部人文社会科学研究基金青年项目“民国时期的审计文化研究”(15YJC790161)
【分类号】：D922.27;D929;K258
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本文编号：1504353