中华民国时期政府审计特点探析
发布时间：2018-07-31 15:32
【摘要】：中华民国时期政府为了维持社会经济秩序、巩固自身统治，纷纷仿效西方共和体制的作法，努力改良经济体制，建设自己的财政审计组织和审计制度，重视审计监督。政府在总结我国古代审计制度的成功经验的基础上，参照日本和欧美等国家审计建制的精神和沿袭清末预备立宪中吸收到的国外审计思想和审计制度，逐步健全和完善了我国审计体制。此时审计立法、执法与司法相分离，并且第一次将审计职权见诸于国家的根本大法，审计机构逐步脱离行政系统，处于相对独立的地位，审计人员开始职业化建设道路，这些都具备了近代国家审计的特征，标志着我国审计从古代审计向近代审计迈进。总之，中华民国时期在我国审计制度发展史上的贡献是应该肯定的。 本文立足史料，查核史实，主要采用规范研究的方法，加之以历史分析法和比较分析法等，综合历史学家和审计学者的著作中有关民国政府审计的论述，，加以整理、分析和比较，总结出民国政府审计的一些比较显著的特点，评价其取得的历史贡献并指出存在的不足，以期加深对民国政府审计的理解和认识，同时希望对现行国家审计体制改革提供一些历史借鉴。由于中华民国时期政府审计活动频繁，目前尚没有专著和文章对政府审计特点作系统论述，对它的阐述多零星见于民国审计史实中并都属于描述性质的。本文试图从总体上把握中华民国时期政府审计特点。
[Abstract]:In order to maintain the social and economic order and consolidate its own rule, the government of the Republic of China followed the practice of the western Republican system one after another, striving to improve the economic system, building its own financial audit organization and auditing system, and attaching importance to audit supervision. On the basis of summing up the successful experience of the ancient audit system in China, the government refers to the spirit of the auditing system in Japan, Europe and the United States and other countries, and follows the foreign audit ideology and audit system absorbed in the constitution of the late Qing Dynasty. Gradually improve and improve our audit system. At this time, audit legislation, law enforcement and judicature were separated, and for the first time the audit authority was seen in the fundamental law of the country. The audit institution gradually broke away from the administrative system and was in a relatively independent position, and the auditors began to build a professional road. These all have the characteristics of modern state audit, marking the progress of our country audit from ancient audit to modern audit. In short, the Republic of China's contribution to the history of our audit system should be affirmed. This article bases itself on historical data, checks the historical facts, mainly adopts the methods of normative research, in addition to historical analysis and comparative analysis, and synthesizes the works of historians and audit scholars on the audit of the Republic of China. Through the analysis and comparison, the author summarizes some notable characteristics of the government audit of the Republic of China, evaluates its historical contribution and points out the shortcomings, in order to deepen the understanding and understanding of the audit of the government of the Republic of China. At the same time, I hope to provide some historical reference for the current national audit system reform. Due to the frequent government audit activities in the period of the Republic of China, there are no monographs and articles on the characteristics of government audit, and its elaboration is often scattered in the historical facts of the Republic of China audit and belongs to the descriptive nature. This paper tries to grasp the characteristics of government audit in the Republic of China.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.44
本文编号：2156019
[Abstract]:In order to maintain the social and economic order and consolidate its own rule, the government of the Republic of China followed the practice of the western Republican system one after another, striving to improve the economic system, building its own financial audit organization and auditing system, and attaching importance to audit supervision. On the basis of summing up the successful experience of the ancient audit system in China, the government refers to the spirit of the auditing system in Japan, Europe and the United States and other countries, and follows the foreign audit ideology and audit system absorbed in the constitution of the late Qing Dynasty. Gradually improve and improve our audit system. At this time, audit legislation, law enforcement and judicature were separated, and for the first time the audit authority was seen in the fundamental law of the country. The audit institution gradually broke away from the administrative system and was in a relatively independent position, and the auditors began to build a professional road. These all have the characteristics of modern state audit, marking the progress of our country audit from ancient audit to modern audit. In short, the Republic of China's contribution to the history of our audit system should be affirmed. This article bases itself on historical data, checks the historical facts, mainly adopts the methods of normative research, in addition to historical analysis and comparative analysis, and synthesizes the works of historians and audit scholars on the audit of the Republic of China. Through the analysis and comparison, the author summarizes some notable characteristics of the government audit of the Republic of China, evaluates its historical contribution and points out the shortcomings, in order to deepen the understanding and understanding of the audit of the government of the Republic of China. At the same time, I hope to provide some historical reference for the current national audit system reform. Due to the frequent government audit activities in the period of the Republic of China, there are no monographs and articles on the characteristics of government audit, and its elaboration is often scattered in the historical facts of the Republic of China audit and belongs to the descriptive nature. This paper tries to grasp the characteristics of government audit in the Republic of China.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.44
【引证文献】
相关博士学位论文 前1条
1 朱灵通;民国时期政府审计思想研究：基于民主法治的视角[D];江西财经大学;2010年
相关硕士学位论文 前1条
1 杨小青;中国审计立法史探析（公元前21世纪——1949）[D];江西财经大学;2010年
本文编号：2156019
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