制度移植视角下的近代政府审计制度检讨  

A Criticism on the Government Audit System in Modern China Based on the Views of Political Institutional Transplantation

作　　者：夏寒[1] 蒋大鸣[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815

出　　处：《审计与经济研究》2011年第4期13-20,共8页Journal of Audit & Economics

摘　　要：中国近代审计制度并不是本土文明发展的结果,而是西方审计制度的影响与移植的产物。近代审计制度的建立使中国审计初步走上了法制化、专业化的道路,对保障财政的正常运转也起到了积极的作用,但是在整个民国时期,移植来的审计制度由于受到民主基础薄弱、军阀强权以及配套和投入不足等诸多因素的影响,并未充分发挥效用。这段历史对当前中国政府审计的发展不失借鉴作用。The audit system in modern China was not the result derived from local political culture,but one of the achievements of the transplant of western audit system.The foundation of modern audit system made some achievements such as the legalization and specialization of audit on the part of an institution,and functioned as an active role in guaranteeing the national finance,but they are limited by the traditional Chinese political culture and the weak basis of democracy in combination with the warlords＇ power politics and many other constraints,and the effect of audit system was greatly reduced.This history gives us an inspiration on the current audit system reform in China.

关 键 词：近代文明 政府审计 制度移植 近代审计制度 国家审计 

分 类 号：F239.44[经济管理—会计学]