论中央苏区审计特点及其启示

发布时间：2018-04-09 10:27

本文选题：中央苏区　切入点：审计　出处：《江西财经大学学报》2013年06期

【摘要】：中央苏区审计是具有社会主义性质审计的一次初步尝试。审计制度是中央苏区政府在政权建设的过程中的一项重要制度设计。作为一种经济监督,它在维护中央苏区财政纪律、克服财政困难、揭发各种贪污浪费方面发挥了重要作用,至今仍有重要的指导和借鉴意义。中央苏区审计以其审计的独立性、审计的法制性以及审计的人民性凸显其审计特色。中央苏区审计对当代审计以及今天党和政府的廉政建设具有一定的启示作用:合理设置审计机关,提升审计的独立性;完善现有审计法律体系,增强审计的权威性;审计工作密切联系群众,加强党和政府的廉政建设。
[Abstract]:Central Soviet area audit is a preliminary attempt of socialist audit.Audit system is an important system design of the central Soviet government in the process of regime construction.As a kind of economic supervision, it has played an important role in maintaining fiscal discipline, overcoming financial difficulties and exposing various kinds of corruption and waste in the Central Soviet area, which still has important guiding and referential significance.Central Soviet area audit is characterized by its independence, legal system and people's character.The central Soviet area audit has certain enlightenment function to the contemporary audit and the clean government construction of the party and the government today: setting up the audit institution rationally, promoting the independence of the audit, perfecting the existing audit legal system, strengthening the authority of the audit;Audit work closely linked with the masses to strengthen the party and government building a clean government.
【作者单位】：赣南师范学院中央苏区研究中心;江西财经大学当代财经杂志社;
【基金】：江西省高校人文社会科学重点研究基地赣南师范学院中央苏区研究中心项目“中央苏区乡村建设经验研究”(JD1332) 江西省社会科学“十二五”规划项目“党农关系:国家与社会关系视野下的中央苏区执政经验研究”(12DJ03)
【分类号】：K265;F239.22

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