1945—1949年南京国民政府审计制度述评

A Review of the audit system under the Nationalist Government(1945-1949)

抗战胜利后 ,国民政府重新设置或调整了审计机构 ,制定并修正了一些审计法规 ,并以就地审计、抽查审计和巡回审计为工作中心 ,推行审计制度改革 ,对恢复和重建战后国民经济发挥了一定作用。但受内战的影响 ,这种改革与战后国民经济一直在一种不正常的状态下进行 ,因此南京国民政府审计工作无法有根本性改观 ,难免最终遭致失败的厄运。

After the victory of the Anti-Japanese War,the Nationalist Government reestablished and readjusted the organizations of audit,drew up and amended some audit laws and regulations.It took on-site audit,selective audit and roving audit as the focal points of the audit work.To practice the reform of audit system should make a certain role in the restoration and reconstruction of post-war national economy.However,this reform and post-war national economy were affected by the civil war and had been carried out without normal conditions.Therefore,the audit work under the Nanjing Nationalist Government had no fundamental changes,and its failure was inevitable in the end.