近代中国政府审计方式的演进初探

发布时间：2018-05-15 15:18

本文选题：审计史政 + 府审计方式　；参考：《江西财经大学》2012年硕士论文

【摘要】：本文以审计的法制化为标准,确定1912年中华民国的成立为近代审计史的开端。这一时期的政府审计是中国传统审计与西方先进做法和经验的“混合体”,对其中的政府审计方式进行系统详尽的研究,有助于整理这一时期的政府审计实务的发展脉络,把握政府审计方式演进的客观规律及影响因素,从而为我国现阶段政府审计方式的发展提供历史借鉴。这篇文章立足史料,查核史实,主要采用规范研究方法,并运用了历史分析法和比较分析法进行分析。以政府审计方式发展的时间顺序为线索,把近代分为北京政府时期(1912-1928)、以及同时存在的广州武汉国民政府(1925-1927)和南京国民政府(1928-1949)三个时期,来考察近代政府审计方式的发展过程。我国政府审计从清末开始有了比较大的转型。本文以清末审计改良的出现为起点,从清末民初财会制度的建立入手,系统介绍了近代政府审计方式的发展所处的时代背景。由于每个政权所处的社会环境不同,对政府审计工作的要求不同,从而审计环境的变化催生了不同的审计方式,从简单的事后审计到事前审计、事后审计、稽查的相互结合运用；从送达审计到送达审计、就地审计、委托审计。通过对不同政权当政时期的审计机构职责,审计方式改良的系统叙述,较为全面的展现了近代政府审计方式演进的总体状况和基本过程。近代的中国政府审计由于审计地点不同,对政府审计工作的要求不同,从而形成了不同类型的政府审计方式。政府审计方式可以分为就地审计、巡回审计、委托审计和送达审计四种；不同类型的政府审计方式既相互区别又紧密相连。近代中国政府审计仍以送达审计(又称送请审计)和驻在审计(即就地审计)并重,但是由于这一阶段政府审计的对象和内容渐趋复杂,政府审计工作有时需要特殊的专门技术,而审计机关时常会缺乏这种具有专门技术的人员,故委托审计亦不可缺少。民国时期政府审计方式的分类对我们现代政府审计有很大的启示作用,在实际应用时应将不同类型的审计方式相互结合,交互使用。由于审计时间的不同分为三个部分：事前部分、事后部分和稽察部分。在该时期,各级政府机关所发生的收支是以国家核定预算为准的；在实际发生收入或支出时,通过事前审计以审核其是否与国家核定预算相符,并检查支持该收支的相关凭证或单据。事后通过事后审计核查与收支有关的账簿记录等各种文件及记录,与相关凭证或单据进行核对,以查明记录是否准确,并检查现金的增加或减少数额是否无误,防止舞弊。与此同时,有稽察程序与事前审计、事后审计并举,可以随时独立审查各级政府机关发生的与财政支出有关的一切活动。事前审计、事后审计与稽察程序三者相互结合,却又相互独立,由独立的三厅分别负责,并受到审计部部长的监督,这样能够从动态和静态两个角度来准确地获知国家一切与财政有关的活动的变动情况。本文总结了事前审计方式的演变路径和事后审计方式的演进特点,并对制约政府审计方式发展的因素进行了详尽的分析。尽管这一时期,政府也在不断改良审计方式的运用,但是由于受到政局不稳,民主基础薄弱、审计机制不完善、各方不配合和投入不足等因素的影响,并未真正发挥其效应。这段历史对当前中国政府审计方式的发展不失借鉴作用,随着科技发展,审计工作也日新月异,我们应积极谋求审计方式的改进,以适应社会环境的变化。
[Abstract]:This paper, taking the legal system of audit as the standard, determines the beginning of the establishment of the Republic of China in the 1912 as the history of modern auditing. The government audit in this period is a "mixture" of Chinese traditional audit and advanced western practice and experience. The systematic and detailed study of the mode of government audit in this period is helpful to the consolidation of government audit in this period. The objective law and the influencing factors of the evolution of government auditing mode are grasped, which will provide a historical reference for the development of the current government auditing mode in China. This article is based on historical data, checks the historical facts, mainly adopts the normative research method, and uses the historical analysis method and comparative analysis method to analyze it. The government audit method is used. The time sequence of development is the clue, which divides modern times into the period of Beijing government (1912-1928), as well as the existing three periods of Guangzhou Wuhan national government (1925-1927) and Nanjing national government (1928-1949), to investigate the development process of modern government auditing mode.
In the end of the Qing Dynasty, the government audit started from the end of the Qing Dynasty, starting from the beginning of the audit improvement in the late Qing Dynasty, starting with the establishment of the finance and accounting system at the end of the late Qing Dynasty and the beginning of the people's Republic of China, systematically introduced the times background of the development of the modern government auditing mode. As a result, the changes in audit environment have brought about different ways of auditing, from simple post audit to pre audit, post audit, and audit, from the delivery audit to the delivery audit, the local audit, the entrustment audit. It shows the overall situation and basic process of the evolution of modern government audit methods.
The modern Chinese government audit, due to the different audit sites, has different requirements for the government audit work, thus forming different types of government audit methods. The government audit methods can be divided into four kinds of audit methods: local audit, itinerant audit, entrustment audit and delivery audit; different types of government audit methods are different and close to each other. The audit of the government of China is still based on the delivery audit (also called the delivery audit) and the audit (i.e., the local audit). However, due to the gradual complexity of the object and content of the government audit in this stage, the government audit work sometimes needs special specialized technology, and the audit institutions often lack the personnel with special technology, so the audit is also entrusted to the audit. The classification of government audit methods in the period of the Republic of China has a great inspiration to our modern government audit. In practical application, different types of audit methods should be combined and used.
The audit time is divided into three parts: the pre event section, the ex post section and the inspection section. In this period, the revenue and expenditure of the government organs at all levels are approved by the national approved budget; in the actual occurrence of income or expenditure, the pre audit is used to verify whether it is in conformity with the national approved budget and to check the support for the income and expenditure. Related vouchers or documents. After afterwards the verification of various documents and records, such as account books and records related to income and expenditure, is checked with related vouchers or documents to find out whether the record is accurate and to check the increase in cash or to reduce the amount of the amount and prevent fraud. At any time, every government organ at all levels can be independently examined for all activities related to financial expenditure. Pre audit, post audit and inspection procedures are combined, but independent, independent of the three halls, and under the supervision of the Minister of the audit department, so that the state can be accurately known from the two perspectives of the dynamic and static states. Changes in all financial related activities.
This paper summarizes the evolution path of pre event audit and the evolution characteristics of post audit methods, and makes a detailed analysis of the factors that restrict the development of government audit methods. Although this period, the government is also constantly improving the use of audit methods, but because of the instability of the political situation, the weak foundation of democracy and the imperfect auditing mechanism, The influence of non cooperation and insufficient investment has not really exerts its effect. This history has no loss on the development of the current Chinese government auditing mode. With the development of science and technology, the audit work is changing with each passing day. We should actively seek the improvement of audit methods so as to adapt to the changes in the social environment.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.44

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