苏中抗日根据地审计工作及其当代启示  

Auditing in the Anti-Japanese Base Areas in Middle Jiangsu Province and Its Modern Enlightenment

作　　者：曾宿桐 ZENG Su-tong(Alfred Lerner College of Business and Economics,University of Delaware,Newark DE 19716,USA)

机构地区：[1]特拉华大学阿尔弗雷德勒纳商业与经济学院,美国特拉华州纽瓦克19716

出　　处：《铜陵学院学报》2024年第4期29-34,共6页Journal of Tongling University

基　　金：安徽省哲学社会科学规划重大项目“新四军暨华中抗日根据地文献整理、翻译和数据库建设”(AHSKZD2021D06)。

摘　　要：苏中抗日根据地审计工作是中国共产党领导下的革命根据地审计工作的一个缩影。通过对苏中区审计工作艰难历程的回顾,梳理了其审计的方法和特点,发现苏中抗日根据地采用事前、事中、事后的审计方法,出色完成了“发展生产、保障供给”的工作任务。重视提高审计人员的政治素养和业务水平、采用内外勤结合的审计方式和实行群众审计,是苏中抗日根据地审计工作的主要特点。苏中抗日根据地在审计工作中能保持审计机关较高的独立性、注重对审计人员的培养、加强群众审计等做法,这对于改革和发展当下我国政府审计具有启示和借鉴作用。Auditing in the Anti-Japanese Base Areas in Middle Jiangsu Province is a microcosm of the auditing in the revolutionary base areas under the leadership of the Communist Party of China.The Anti-Japanese Base Areas in Middle Jiangsu Province adopted the audit methods of before,during and after the event,and successfully completed the task of"developing production and ensuring supply".The characteristics of the audit work in the Anti-Japanese Base Areas in Middle Jiangsu Province are that it attached importance to improving the political quality and professional level of auditors,adopted the audit method combining internal and external work,and implemented mass audit.The practices of the Anti-Japanese Base Areas in Middle Jiangsu Province in maintaining a high degree of independence of the auditors,focusing on the training of auditors,and strengthening mass audit in the audit work have enlightenment and reference for the current reform and development of government audit in our country.

关 键 词：苏中抗日根据地 审计机构 审计工作 

分 类 号：F239.41[经济管理—会计学]