红色审计制度构建研究(1921-1949)

Study on the System Construction of Revolutionary Audit (1921-1949)

中国共产党成立之初,在领导工人运动的过程中,为保障工运组织的资金和财物安全,红色审计制度应运而生。根据地建立以后,为了巩固苏区政权,确保革命的财力物力,在早期审计工作基础上,中国共产党加强了审计制度建设,使审计法制不断发展。1937年以后,中国共产党领导的革命军队转战陕甘宁地区,继而开启了抗日战争与解放战争、实现民族解放的新征程。但是,经济财力上遇到了更大的困难和挑战。为此,中国共产党继续完善审计制度,加强财政管理与监督,开展反贪和节约运动,形成中国特色的审计制度。

At the beginning of the founding of the CPC, in the process of leading the labor movement, the revolutionary audit system was born at the right moment in order to ensure the safety of funds and property of the labor movement organization. The revolutionary audit system construction has been strengthened on the basis of the early audit work and the revolutionary audit legal system has been developed in order to consolidate the Soviet regime and ensure the financial and material resources of the revolution. The revolutionary army led by the CPC moved to the Shaanxi-Gansu-Ningxia Border Region in 1937, and then opened a new journey of the Anti-Japanese War and the War of Liberation to the realization of national liberation. It encountered greater difficulties and challenges in terms of economic and financial resources, and the CPC continued to improve the audit system, strengthened financial management and supervision, launched anti-corruption and economy campaigns, and formed an audit system with Chinese characteristics.