革命根据地时期审计的群众路线:总结与借鉴

The Mass Line Campaign of Audit in the Period of Revolutionary Base Areas Summarization and Enlightenment

总结革命根据地时期审计的群众路线,可以丰富革命根据地审计史和党的群众路线研究,包括把维护群众利益作为审计的出发点和落脚点、群众参与审计组织、审计与调查相结合、发动群众检举贪污浪费、审计接受群众监督。革命根据地时期审计的群众路线的五个方面内容之间既相互区别又相互联系。根据地审计的群众路线对于节约财政开支、保障战时供给和支援革命战争取得胜利起到了积极作用,对当代政府审计的借鉴有:把维护好、实现好、发展好人民群众的利益作为衡量审计工作成效的根本标准;吸收群众参加审计组织;大兴审计调查之风;广泛发动群众参与审计监督;提高政府审计公开质量,更好地落实群众的知情权和监督权。

It is important to summarize the mass line campaign of audit in the period of revolutionary base areas, so as to enrich the research of audit history in the base areas and the mass line campaign of the Communist party of China.The campaign included the following aspects:regarding the guarantee of people's benefits as the starting point and foothold of audit;inviting the people to participate in audit institutions;combining audit with investigation;encouraging the people to report corruption;and exposing the audit to public supervision. The five aspects of the mass line campaign of audit were different while interrelated.The implementation of the mass line campaign of audit played an important role in saving money,safeguarding the supply for battles and supporting revolutionary war to its victory.The past experience can give enlightenment for the contemporary Chinese governmental audit,that is,to maintain,achieve and develop the interests.of the people,which serves as the fundamental criterion for measuring,the effectiveness-of audit,to let the people take part in audit institutions, to encourage the practice,of audit investigations,to mobilize the people to participate in auditing supervision,to improve the transpareney of governmental audit,and to serve the people's right to know and to supervise.