川陕苏区审计工作初探

A Preliminary Study of the Audit Work in Sichuan-Shanxi Soviet Area

川陕苏区实行财审合一的审计制度,采用审查、巡视和惩处等手段,在苏维埃机构、党群组织和军队内部开展审计工作,对规范经济秩序,保障物资供应,支援前线战争起到了重要作用。

Sichuan-Shanxi Soviet Area implemented the audit system of joining the fiscal system and audit system together. It adopted reviewing, inspecting and punishing methods to conduct audit work in Soviet institutions, party- mass organizations and the army , which played an important role in regulating economic order, ensuring supplies and supporting the frontline Of the war.