论民国时期政府审计思想的特点及其启示

A Review on Characters of Governmental Audit Thoughts in Republic Period and Their Enlightenments

民国时期产生了具有近代意义的政府审计思想,本文的目的是归纳它的特点及其启示。通过梳理、分析和归纳相关历史文献,发现民国时期政府审计思想有五大特点:从简单模仿日本审计制度到结合中国国情;注意事前审计;在机构设置、监察权行使方式和报告关系上实行监审合一;政府审计组织独立于行政组织,实行审计人员限制兼职和回避制度,确保人员独立;规定审计会议制度,推进民主审计。这一时期审计思想对当代的启示有:目前政府审计组织的"行政型"模式符合中国国情;由全国人大审计委员会对财政预算进行事前审计,对于预算支出,非经审计核签国库不得支付;合并监察部与审计署为监审部,提高它的地位至副总理级;在审计法规中明确审计会议制度,规定重大审计事项和重要人员调度须经审计会议决定。

Modem China governmental audit thoughts produced in Republic Period, the purpose of the paper is to summarize characters of the thoughts and their enlightenments. By carding, analyzing and summarizing the documents presented, the five characters of the thoughts were discovered as follows： From imitating Japanese thoughts to combining them with China national conditions, attaching importance to pre-audit, integrating supervision into audit in such many aspects as institutions settings, execution mode of power and reporting relation, the governmental audit organization independent of administrative one, restricting concurrent posts and implementing avoidance system for improving auditor independence, stipulating audit conference to boost auditing by democracy. The governmental audit thoughts in Republic Period may have some contemporary enlightenments： The administrative model of governmental audit comply with China＇s actual conditions, fiscal budget should be pre-audited by audit committee of National People＇s Congress, budgetary expenditures should be audited before exchequer payment, The Ministry of Supervision and National Audit Office should be merged into one unit, namely Ministry of Audit, which should be upgraded to the level of vice-premier, audit conference should be clearly stipulated in audit laws and regulations, major audit activities and important auditor dispatch be decided by conference.