民国的事前审计及其制度环境

The Pre-audit System in the Republic of China and the Institutional Environment

民国时期,战乱频繁,军阀割据导致机会主义行为严重,加上财政困难,债台高筑,因而政府高层对管理层问责需求十分强烈,厉行审计成为政府的必然选择。事前审计因之防患于未然的实际效力,得到了政界学界一致认可,也成为了民国政府审计制度的重要特色。

Because of the frequent wars and financial difficulties in the Republic of China, the opportunistic behav- ior was serious and the accountability requirement of the government was strong. Therefore strict implementation ot audit system became the inevitable choice. Practical utility to nip something in the bud of the pre-audit system was approved by many experts and scholars, and it also became one of the most important characteristics of audit system in Republic of China.