试论阮啸仙对中央苏区审计工作的历史贡献

On Ruan Xiaoxian's Contribution to the Audit Work of the Central Soviet Area

1934年2月,阮啸仙被任命为中华苏维埃共和国中央审计委员会主任后,狠抓审计队伍建设,拟定审计条例,使中央苏区的审计工作开始走上正轨。在阮啸仙领导下,中央审计委员会积极对中央政府各部、粤赣省、国家企业、瑞金和一些群众团体的预算、会计、财政收支状况进行了密集的突击审计,并对中央苏区的节省运动进行审查监督。在中央苏区的财政经济监督和反腐败中,审计工作的重要作用越来越凸显。中央审计委员会提供的审计数据,对于中华苏维埃中央政府的决策和重要政策的制定,起了重要的依据作用。

After he was appointed as the director of the Central Audit Committee of the Chinese Soviet Republic in February 1934, Ruan Xiaoxian attached great importance to building a team of auditing personnel and drafted the audit standards and regulations so that the audit work of the Central Soviet Area was soon set on the right track. Under his leadership, the Central Audit Committee conducted an intensive action to audit the budgets,accounting, fiscal revenues and expenditures of the central government departments, Guangdong, Guizhou, state enterprises, Ruijin, and some social organizations, and carried out examination and supervision over the campaign of economy in the Central Soviet Area. Auditing work played an increasingly important role in the financial and economic supervision and guarding against corruption in the Central Soviet Area. The audit data provided by the Central Audit Committee offered an important reference for the Chinese Soviet Central Government in making major decisions and policies.