摘要
中央苏区时期,中国共产党在审计制度的建设方面进行了卓有成效的实践,先后建立了财审分离的财政(经济)审查委员会、财审合一的财政部审计处、财审分离的中央审查委员会,促进了当时苏维埃的政权建设,为后来的审计工作积累了许多宝贵的经验。
During the period of Central Soviet Area, Chinese Communist Party made successful practice in establishing the audit system, such as financial audit committees for political economy and so on. It achieved important experiences for audit work.
出处
《赣南师范学院学报》
2003年第4期68-70,共3页
Journal of Gannan Teachers' College(Social Science(2))
关键词
中央苏区
审计制度
财审分离
财审合一
Central Soviet Area
audit system
division between fanance and politics
combination of finance and audit
