北洋政府时期审计院部分档案之解析——介绍西北大学图书馆部分档案

A probe into the survey of the audit in the early period of Republic of China from part of the archives in the courtyard of audit

为了对西北大学图书馆馆藏的《审计院政要附件》及《审计院审查报告表》这批极具研究民国初期政治经济状况和审计制度史料价值的重要资料进行研究,采用了文献解析的方法进行了深入的研读,认为:审计政要制定了审计院的机构设置、审计程序、审计人员的主要职责;审计报告表详细地统计了各被审计部门的收支情况,并对不符合法规的支出提出了处罚规定。

The Audit Report of Courtyard of Audit and Appendix of the Courtyard of Audit Administration are the essential documents to research the politics and economy and audit system in the early period of Republic of China. Courtyard of Audit Administration had designed the structure of the organization and audit procedures and the responsibilities of auditors ; The Audit Report of Courtyard of Audit states in detail the income and expense of the audited departments. Punishment regulations were given for those illegal expense.