从审计官员看民国审计--以北洋审计院审计长孙宝琦为例  

Viewing the audit administration of the Republic of China from the perspective of audit officials--Ac ase study of chief auditor Sun Baoqi of the Audit Administration of the Beiyang Government

作　　者：谢冬慧[1,2] Xie Donghui

机构地区：[1]南京审计大学法学院,江苏南京211815 [2]南京审计大学审计文化与教育研究院,江苏南京211815

出　　处：《上海地方志》2022年第3期56-64,95,96,共11页Shanghai Chronicles

基　　金：南京审计大学重大课题“中国审计史料的收集、整理和研究”(NSZD201730)的阶段性成果。

摘　　要：民国时期的审计官员对审计制度及其管理影响深远。出身于官宦家庭的浙江籍官员孙宝琦,曾是清末民国具有相当影响的人物。少小时代的孙宝琦潜心学习,精通法文和电码。外文的优势,使得他的人生发展获得了顺畅的通道。他关心国家前途,积极建言献策,倡导学习西方,同情革命事业。在后来的从政生涯中,他重视立法并严格执法,将法治作为审计管理工作的重要内容,北洋政府时期的大部分审计法规是由他主持或牵头制定的。其目的和宗旨是加强审计管理,包括强化对审计人员的品德修养和思想教育,充分发挥审计在国家开源节流及经济监督方面的作用。孙宝琦也是一位清正廉洁的人,他的品格深被后人敬仰,值得今人学习。The audit officials in the Republic of China had a profound influence on the audit system and its management. Sun Baoqi was a politician born in an official family in Zhejiang Province and once an influential figure in the late Qing Dynasty and the Republic of China. He devoted himself to learning since childhood and was proficient in French and code. His good command in the second language smoothed the channels for his life development. He cared about the future of the country, actively offered advice and suggestions, advocated learning from the West, and sympathized with the revolutionary cause. In his later political career, he attached importance to legislation and strict law enforcement, taking the rule of law as an important part of audit management. He presided over or led the formulation of most audit laws and regulations in the period of the Beiyang Government. Sun Baoqi aimed at strengthening audit management, including enhancing the moral cultivation and ideological education of auditors, and giving full play to the role of audit in increasing income and reducing expenditure and economic supervision. He was a man of integrity and exemplary figure highly admired and learned from by later generations.

关 键 词：孙宝琦 北洋审计院 立法执法 审计管理 思想主张 

分 类 号：K825[历史地理—历史学]