盐务稽核所对长芦缉私营财务治理述论

Review of Funds Management of Changlu Anti- smuggling Camp by the ISR

北京政府时期,由"善后大借款"债权国代表主持的盐务稽核总所开始参与中国盐政管理。在长芦盐区,长芦盐务稽核分所对长芦缉私营财务制度进行了改革:首先,对长芦缉私营经费总额进行裁减;其次,对乱象丛生的缉私营财务进行了整顿与规范,逐步形成一套严格、规范的财务管理制度;再次,为了杜绝款项虚糜、遏制腐败现象产生,盐务稽核所还制订了包括缉私营在内的盐务机关用款稽查制度。盐务稽核所对长芦缉私营财务管理的改革,加快了长芦缉私营的近代化步伐。

During the Beijing government period,the audit headquarter supervised and controlled by the ＂Loan in the aftermath＂,began to participate in China＇s salt administrative management. In the long reed salt zone,audit branch office made the private financial system reform. First of all,the long reed made to cut total private funds;then,made the private finance in a mess for the consolidation and norms and gradually formed a set of strict and normative financial management system; finally,in order to put an end to curb corruption phenomenon,it also developed cash audit system including the audit officers. It was an important symbol of the anti- smuggling operation towards modernization.