革命根据地审计监督制度的特点、历史作用及启示——以晋绥边区为例  

The Characteristics,Historical Function and Inspiration of Audit Supervision System in Revolutionary Base Area——A Case Study of Jin-Sui

作　　者：张晓玲 魏明孔 ZHANG Xiaoling;WEI Mingkong(Institute of New Economy,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学新经济研究院

出　　处：《审计与经济研究》2019年第5期1-8,共8页Journal of Audit & Economics

基　　金：国家社会科学基金青年项目(15CJL037);江苏省优势学科建设工程三期项目;南京审计大学第二批政府审计研究基金课题重点项目(GASA171003)

摘　　要：革命根据地审计监督制度是新时代中国特色社会主义国家审计事业的重要历史源泉,对其的建设亦是中国共产党进行根据地经济、政治建设的一项重要工作。1940—1949年,在中共不懈努力下,晋绥革命根据地已建立起相对独立的审计机构和审计监督制度,并厉行依法审计。根据地审计监督制度具有广泛性、独立性和权威性等特点。不可否认,根据地审计监督制度存在历史局限性。但总体来看,审计监督制度适应了当时的政治经济形势,监督了中共财政与财务制度,揭露了浪费与贪污腐败等行为,抑制了金融波动,提高了中共政府信用,锻炼了中共执政能力,丰富了新民主主义审计监督事业。深入研究革命根据地审计监督制度,对于探索总结党的审计监督历史,传播中国审计文化,为构建中国特色社会主义审计制度奠定历史基础,做好新时代审计监督工作,具有重要的理论与现实意义。Audit supervision system in revolutionary border area was not only an important fountain of socialist audit cause with Chinese characteristics,but also was an important part of economic and regime construction. From 1940 to 1949,Jin-Sui border area had established the audit office and supervision system. Audit supervision system had the characteristics of extensive,independent and authoritative nature though the system was still in a fledging period with some historical limitations. After all,the audit supervision system in Jin-Sui border area had adapted to the situation of political economy,supervised the budget and final accounts system,exposed the waste and corruption,brought down the finance fluctuation,improved the credit of CPC,improved the capacity for national governance of CPC,enriched the new democratic audit supervision,and finally met the needs of political and economic situation. Further studying the audit supervision system in revolutionary base area will have a significant theoretical and realistic meaning for summing up of CPC’s audit history,spreading Chinese audit culture,establishing the historical foundation of socialist audit system with Chinese characteristics and improving audit in the new period.

关 键 词：革命根据地 审计监督制度 国家审计 审计全覆盖 国家治理 审计思想史 预算审计 决算审计 

分 类 号：F239.44[经济管理—会计学]