摘要
民主革命时期,中国共产党及其领导下的根据地政权努力加强审计监督法制建设,实现政府廉洁来推动革命的发展。因革命与战争形势的不断变化,以及审计监督法制建设之艰难等方面的因素,民主革命时期在审计监督法制建设上发生了"财审合一"与"财审分立"多次交互变化。当年在"财审合一"制下的审计也有相对独立性,但"财审分立"制更能明确划分财政与审计之间的权责,提升审计监督效能。对财审关系进行系统考察与分析,可以深化对民主革命时期审计监督法制建设的认识,并为新时代审计监督法治化进程提供历史镜鉴。
The CPC had made great efforts to construct a set of perfect audit supervision system so as to build a clean government and promote the development of the revolution during the period of Democratic Revolution.The choice of audit supervision system,i.e.the combination of finance with audit and the separation of finance from audit had changed interactively many times due to the changing situation of revolution and war,and the insufficient theory of audit supervision.Audit had relative independence under the system of integration of finance and audit at that time,but the system of separation of finance and audit could clearly divide the power and responsibility between finance and audit,and enhance the efficiency of audit supervision.This paper attempts to make a systematic investigation and analysis of this,so as to deepen the understanding of the legal construction of audit supervision during the period of Democratic Revolution,and provide some historical references for the legalization process of audit supervision in the new era.
作者
杨俊
肖高华
YANG Jun;XIAO Gao-hua(School of Marxism Studies,Guizhou University of Finance and Economics,Guiyang 550025,China)
出处
《湖南科技大学学报（社会科学版）》
CSSCI
北大核心
2021年第5期109-116,共8页
Journal of Hunan University of Science and Technology(Social Science Edition)
基金
国家社科基金重大项目(18ZDA199)。
关键词
审计监督
财审分立
财审合一
民主革命时期
audit supervision
the separation of finance from audit
the combination of finance with audit
Democratic Revolution period
