民国事前审计制度评述

Research on the Pre-audit System in the Republic of China

民国在建立之初,债台高举、财政纷乱的局面促使政府移植了国外的事前审计制度并不断健全完善形成特色,对防止浮滥不法的财政支出、促进相关制度的建设发挥了一定的效用,但由于当时的社会政治环境,事前审计经常受到行政部门抵制,加之审计资源有限、制度设计的不足等诸多因素,事前审计的制度和实践之间还存在落差。

Because of financial difficuhies at the beginning of the Republic of China, the pre-audit system was transplanted to China which improved continuously and formed its own characteristics. The pre-audit system not only helped preventing abuse of financial expenditure but also improved the construction of other related systems. However, because of the politic environ- ment, limited audit resources and system defects, there was a big gap between the pre-audit system and its practice.