蒋明祺政府审计思想评述

Comment on Jiang Mingqi’s Thought of Government Audit

蒋明祺是近代政府审计专家,审计实务经验丰富,理论功底深厚,他的《政府审计原理》一书以及相关文章展现了其对政府审计之定义功能、审计组织之设计、人员之资格、审计职权等方面均有着独到的思想见解,这些思想不仅促进了近代政府审计理论和实务的发展,对于今人构建当代具有中国特色的国家审计理论体系也有着历史借鉴,其中诸如强调审计的积极功能,强调审计审定总决算的主要职权、加强职业道德等思想对今人仍有一定的启发意义。

Jiang Mingqi is an expert in modern government audit with rich experience in audit practice and profound theoretical foundation.His book"Principles of Government Audit"and related articles show his unique ideas on the definition and function of government audit,the design of audit organization,the qualification of personnel,audit authority and other aspects.His thought not only promote the theory and practice of modern government audit but also has a historiceal rerference for today’s construction of contemporary theoreticial system of national audit with Chinese crharacteristics.Such ideas as emphasizing the positive funcition of audit,emphasizing the main authority of auditing the final accounts,and strengthening professional ethics still have some enlightening significance.