摘要
中央苏区审计是具有社会主义性质审计的一次初步尝试。审计制度是中央苏区政府在政权建设的过程中的一项重要制度设计。作为一种经济监督,它在维护中央苏区财政纪律、克服财政困难、揭发各种贪污浪费方面发挥了重要作用,至今仍有重要的指导和借鉴意义。中央苏区审计以其审计的独立性、审计的法制性以及审计的人民性凸显其审计特色。中央苏区审计对当代审计以及今天党和政府的廉政建设具有一定的启示作用:合理设置审计机关,提升审计的独立性;完善现有审计法律体系,增强审计的权威性;审计工作密切联系群众,加强党和政府的廉政建设。
The audit in Central Soviet Area is an initial trial of audit with socialist nature. The audit system is an important system design during the process of political power construction by the Central Soviet Gvemment. As a kind of economic supervision, it played an important role in main- mining the fiscal discipline of the Central Soviet Area, overcoming financial difficulties, and exposing various kinds of corruption and wastes; so far it can still give us some important gnildence and refer- ence. The audit of the Central Soviet Area stands out with its independence, legality and people char- acter as its audit features. Today the audit of the Central Sovit Area can also play its enlightening role in the contemporary audit activities and the construction of clean Party and government： such as reasonable setting of audit institutions, improving audit independence, improving the existing audit le- gal system, enhancing audit authority, keeping close links between audit work and the masses, strengthening the construction of clean Party and government, and so on.
出处
《江西财经大学学报》
CSSCI
北大核心
2013年第6期92-98,共7页
Journal of Jiangxi University of Finance and Economics
基金
江西省高校人文社会科学重点研究基地赣南师范学院中央苏区研究中心项目"中央苏区乡村建设经验研究"(JD1332)
江西省社会科学"十二五"规划项目"党农关系:国家与社会关系视野下的中央苏区执政经验研究"(12DJ03)
关键词
中央苏区
审计
独立性
法制性
人民性
the Central Soviet Area
audit
independence
legality
people character
