【摘要】：中華民國時期政府為了維持社會經(jīng)濟(jì)秩序、鞏固自身統(tǒng)治，紛紛仿效西方共和體制的作法，努力改良經(jīng)濟(jì)體制，建設(shè)自己的財政審計組織和審計制度，重視審計監(jiān)督。政府在總結(jié)我國古代審計制度的成功經(jīng)驗的基礎(chǔ)上，參照日本和歐美等國家審計建制的精神和沿襲清末預(yù)備立憲中吸收到的國外審計思想和審計制度，逐步健全和完善了我國審計體制。此時審計立法、執(zhí)法與司法相分離，并且第一次將審計職權(quán)見諸于國家的根本大法，審計機(jī)構(gòu)逐步脫離行政系統(tǒng)，處于相對獨立的地位，審計人員開始職業(yè)化建設(shè)道路，這些都具備了近代國家審計的特征，標(biāo)志著我國審計從古代審計向近代審計邁進(jìn)�？傊腥A民國時期在我國審計制度發(fā)展史上的貢獻(xiàn)是應(yīng)該肯定的。 本文立足史料，查核史實，主要采用規(guī)范研究的方法，加之以歷史分析法和比較分析法等，綜合歷史學(xué)家和審計學(xué)者的著作中有關(guān)民國政府審計的論述，，加以整理、分析和比較，總結(jié)出民國政府審計的一些比較顯著的特點，評價其取得的歷史貢獻(xiàn)并指出存在的不足，以期加深對民國政府審計的理解和認(rèn)識，同時希望對現(xiàn)行國家審計體制改革提供一些歷史借鑒。由于中華民國時期政府審計活動頻繁，目前尚沒有專著和文章對政府審計特點作系統(tǒng)論述，對它的闡述多零星見于民國審計史實中并都屬于描述性質(zhì)的。本文試圖從總體上把握中華民國時期政府審計特點。
[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.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.44

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 朱靈通;民國時期政府審計思想研究：基于民主法治的視角[D];江西財經(jīng)大學(xué);2010年

相關(guān)碩士學(xué)位論文 前1條

1 楊小青;中國審計立法史探析（公元前21世紀(jì)——1949）[D];江西財經(jīng)大學(xué);2010年

本文編號：2156019