中华人民共和国成立初期审计考论

Study on Audit Practices in the Early Years since the Founding of the People's Republic of China

中华人民共和国成立初期,从中央至地方各级人民政府下设有审计机构,一些部门和单位内部设置审计机构或人员,全国各大中城市有不少会计师事务所和会计师从事审计执业活动。与此相适应,中央至地方各省制定颁布了一些审计法规作为审计监督的依据。新中国成立初期审计在建立正常的经济秩序、促进社会经济的恢复和发展、严肃财经纪律等方面发挥了应有的作用。由于经济体制的限制和思想上的认识不足,至1956年,政府审计机构被财政监察机构取代,内部审计、社会审计被取消。而新中国成立初期的审计也表明特定历史时期的审计模式的发展受制于该时期的经济体制、思想认识,是经济体制、思想认识的产物。

In the early years since the founding of the People＇ s Republic of China, audit institutions were established in both central and local people＇ s governments at various levels, and internal audit bodies were set up or internal auditors hired in some departments and entities,whereas many accounting firms and certified public accountants engaged in audit practice in major cities. Hence, audit regulations were promulgated by both central and provincial authorities, which served as the basis of audit supervision. At that time. auditing played its due part in accelerating a normal economic order, facilitating the recovery and development of society and economy, and strengthening financial and economic discipline. However,by 1956, due to limitations of the economic system and lack of proper emphasis, government audit institutions had been replaced by financial supervisory agencies ,while internal auditing and auditing by accounting firms had been suspended. Furthermore, audit practices in the early years of New China also suggested that the audit model of a particular historical period is subject to, and a product of, the economic system and way of thinking of the time.