论南京国民政府的财政监督制度体系  

On Fiscal Supervision System of Nanking National Government

作　　者：武乾[1] 

机构地区：[1]中南财经政法大学法学院

出　　处：《法学评论》2015年第5期60-68,共9页Law Review

摘　　要：南京国民政府于建政之初创设的政体性的宏观财政监督体制不足以保证预算编制的合理性,也无法保证预算在具体执行中的合法性,因而南京国民政府引入了欧美国家计政与财政相对分离的财政监督理念,将岁计、会计和统计三种计政职能一体归入独立于财政机关的主计处,并将主计机关、国家公务机关、审计机关及国库机关四大独立系统联成一个既相互合作又相互制约的组织——联综组织,联手执行具体预算支出的法定程序,创建了宪法层面的宏观财政监督与经济法层面的微观财政监督相结合的财政监督法律制度体系,从而完成了中国财政法律制度的近代化。During the early regime of the Nanjing Nationalist Government, the macro financial supervision system was insufficient to ensure the rationality of budget and legality of budget implementation. By introducing the European and American conception of separating accounting--and--auditing administration from fiscal supervision, the independent Directorate--Gen- eral of Budget, Accounting and Statistics （DGBAS） of the Nanjing Nationalist Government was established to handle the na- tional budget, accounting and statistics affairs. The Liaison Organization also creatively founded, in which the BAS system, the administration system, the auditing system and the state treasury system were integrated together to execute specific legal budget procedure, coordinated the constitutional macro financial supervision and micro financial supervision on the economic law level as an uniquely impartial system. Thus the modernization of financial legal system in China was 5asically accomplished.

关 键 词：联综组织 主计 会计独立 财政监督 

分 类 号：D693[政治法律—政治学]