中华苏维埃政府的审计制度及其启示  

The Audit System of Chinese Soviet Government and Its Enlightenment

作　　者：张希坡[1,2] 黄东海[3,2] Zhang Xipo Huang Donghai

机构地区：[1]中国人民大学法学院 [2]中国人民大学革命根据地法制研究所 [3]南昌大学法学院地方立法研究中心

出　　处：《苏区研究》2017年第2期37-44,共8页

基　　金：国家社科基金特别委托项目"革命根据地法律文献整理与研究"(10@ZH027)

摘　　要：1926年中共中央发布《坚决清洗贪污腐化分子的通告》,并委任专门审计人员,初步建立起审计制度。1933年,在中华苏维埃政府成立审计委员会,1934年将中央审计委员会升格为中央执行委员会的直属机构,独立行使最高审计职权。中央审计委员会对中央所属一切机关、团体、企业实行巡回审计,并将审计结果公之于众,取得很好的社会效应,为其后审计制度的建立推行奠定了坚实基础,至今具有重要的意义和启示。In 1926, the Central Committee of the Communist Party of China published ＂The Notice of Eliminating All Corrupt Officials＂ ; appointed special auditors and built the initial audit system. In 1933, the government of Chinese Soviet Republic decided to establish an auditing committee and then promoted it to the department directly under Central Executive Committee which was the organ of supreme power. The Central Auditing Committee（CAC） was authorized the independent exercise of powers within the framework of the law by which it meant CAC could organize the circuit audition of offices, groups as well as companies and publish its results, through which it acquired great suc- cess in the society. All these helped to lay a solid foundation for the establishment of the subsequent audit system and had the important significance and enlightenment so far.

关 键 词：中华苏维埃政府 审计委员会 巡回审计 

分 类 号：D231[政治法律—政治学]