从审计人物看民国审计——试论南京国民政府首任审计部部长茹欲立

Auditing in the Republic of China Era Seen from an Auditing Figure——An attempted discussion on Ru Yuli,the first Minister of Audit of the Nanjing Nationalist Government

作为南京国民政府审计部的首任部长,茹欲立从小勤奋苦读并关注国家命运,将自己的前途同国家未来紧密联系在一起。任职国民政府期间,茹欲立与审计结缘,从审计院的副院长做到审计部的部长。他先协助于右任经办审查事项,严格依法查办案件,加强员工思想教育。后来,他主政国民政府审计部,重视法制、依法审计,坚持原则、秉公办事,为官简朴、清正廉明,创刊办报、接受监督等,在民国审计史上留下深刻印记。

Ru Yuli was the first Minister of Audit of the Nanjing Nationalist Government.When Ru was young,he was diligent and concerned about the country's well-being,associating his own career with the country's future closely.When working for the Nationalist Government,Ru Yuli was engaged in auditing,and acted as the deputy director of the audit board and the Minister of Audit successively.He first assisted Yu Youren in handling audit affairs,investigating cases in strict accordance with the law,and enhancing the ideological education of employees.When he took charge of the Ministry of Audit of the Nationalist Government,he emphasized the rule by lawand carried out law-based audits.As a principled,impartial,and honest man,he led a simple life and accepted oversight by people.Furthermore,he was a founder of a newspaper.In the history of auditing in the Republic of China era,Ru Yuli left a deep mark.