中国共产党领导下的早期审计制度(1921—1927年):动因分析、路径选择与经验启示  

Motivation Analysis,Path Choice and Experience Inspiration of Early AuditSystem Development Under the Leadership of the CPC(1921—1927)

作　　者：刘誉泽 LIU Yuze(School of Political Science and Public Administration, China University of Political Science and Law, Beijing 100088, China;Audit Research Institute, National Audit Office of the People's Republic of China, Beijing 100086, China)

机构地区：[1]中国政法大学政治与公共管理学院,北京100088 [2]审计署审计科研所,北京100086

出　　处：《审计与经济研究》2022年第2期7-12,共6页Journal of Audit & Economics

基　　金：教育部2019年哲学社会科学研究重大课题攻关项目(14BGL074)。

摘　　要：中国共产党对审计制度的早期探索,在内因上是基于马克思主义政党本质属性驱动下的必然选择,具有丰富的理论基础和清晰的理论发展脉络;在外因上受到当时政治经济环境的深刻影响,特别是经济环境的差异直接推动了审计制度探索路径的多元化。这一时期,审计制度探索形成了一定的历史经验和规律性认识:在目标定位上,审计始终坚持党的集中统一领导,紧紧围绕党的中心任务开展经济监督;在运行机制上,较早形成了审计独立和审计公开理念,探索审计机构与财政机构分离设置,在一定范围内公开审计结果;在作用功能上,较早发挥了审计反腐功能,有意识地通过审计监督揭示重大贪腐案件;在方式方法上,以账目检查为主,并出现了事前预算审核、事后收支账目检查、集中清查彻查、定期报送检查等多种审计方法。The CPC has attached great importance to the audit work since its foundation.From the perspective of internal factors,it is an inevitable choice driven by the essential characters of Marxist political party.As for the external factors,it is deeply influenced by the revolutionary environment under the leadership of the CPC.Among them,the impact of economic environment is the direct cause of audit system exploration.The economic diversity directly promotes the diversification of audit system development.During this period,the exploration of the audit system formed valuable historical experiences.In terms of the target,the audit system always adhered to the centralized and unified leadership of the Party.As for the operation mechanism,the concept of audit independence and audit openness was formed earlier.From the audit function,audit system played an important role in anti-corruption.Finally,talking about methods,there have been a variety of audit skills and techniques to be used.

关 键 词：党的领导 审计历史 早期审计制度 经济监督 审计独立 审计公开 审计监督 审计方法 

分 类 号：F230[经济管理—会计学]