从审计官员看近代审计——以北洋审计院首任审计长丁振铎为例的考察  

Viewing Modern Audit from the Perspective of Audit Officials:Taking Ding Zhenduo,the First Auditor General of Beiyang Audit Institute as an Example

作　　者：谢冬慧[1] XIE Donghui

机构地区：[1]南京审计大学法学院,江苏南京211815

出　　处：《海峡人文学刊》2023年第3期134-142,160,共10页Journal of Humanities Across the Straits

基　　金：国家社科基金重大项目“中国审计通史”(22&ZD076);南京审计大学重大项目“中国审计史料的收集、整理与研究”(NSZD201730)。

摘　　要：72岁的丁振铎任职北洋政府审计院首任院长,只有短暂的4个月时间,但在近代中国的审计史上却不可忽略。他性格禀直刚毅,敢于碰硬,严格执法,具备做审计管理的潜质,是很好的审计长人选。在审计长岗位上,他勤勉工作,殚精竭虑,从组织机构及人才队伍抓起,统筹配备审计人才。在管理审计院期间,他重视审计法治,将审计院内部机构的职责范围及工作程序制度化,并严格落实到审计实践之中。他的工作为后来审计院的发展奠定了基础,也为后人了解近代审计提供了视角及素材。Ding Zhenduo,at the age of 72,served as the first chief auditor of the Audit Institute of the Beiyang Government.Although he only lasted for a short period of 4 months,his deeds left a place in the history of modern Chinese auditing.He has a straightforward and resolute personality,and he dares to face challenges and strictly enforces laws.He has the potential to engage in audit management and is a good choice for the chief auditor.During his tenure,he worked diligently,devoted himself wholeheartedly,organized the organizational structure and talent team,and coordinated the allocation of audit talents.During his management of the Audit Institute,he attached great importance to the rule of law in auditing,institutionalized the scope of responsibilities and work procedures,and strictly practiced them.His work laid the foundation for the later development of the Audit Institute and also provided perspectives and materials for future generations to understand modern auditing.

关 键 词：北洋审计院 丁振铎 审计管理 性格特征 

分 类 号：K25[历史地理—历史学]