摘 要

民国时期处于我国政府审计由古代向现代转型的过渡阶段，其革新标志着近代政府审计的形成和发展，具有承上启下的历史意义。本文基于清末审计改良思想和制度构建、民初财计制度确立以及社会环境中必要性因素影响的历史背景，从审计立法规范、组织体制建设、审计制度发展、审计方式完善四个角度对我国民国时期政府审计革新进行研究，分析该时期审计法律法规中的法制化和体系化、审计组织机构设置及分工的专业化、监审合一体制的独立性、审计合议制度和审计公告制度的民主化、审计方式的综合性和科学性等一系列近代化特征。在客观评析革新积极意义和相对局限性的基础上，本文针对我国行政型双重领导审计体制的现状及不足，提出健全审计法律法规体系、强化审计机构独立性、加强政府审计的外部监督、转变和创新审计技术方式等方面的建议，为现行政府审计体制改革和实现审计全覆盖提供理论支持。

关键词：民国时期；政府审计；近代化

Abstract

The period of the Republic of China is in a transitory stage in which government audit was transforming from ancient times to modern times, and its reformation represented the formation and development of recent government audit, which is regarded as a connecting link between the preceding and the following with historical significance. The paper is based on the historical background which includes the thought of audit improvement and institution construction in the late Qing Dynasty, the establishment of financial accounting system during the early Republic of China and necessary factors in social environment. It conducted a study on reformation of government audit during the period of the Republic of China through audit legislation, organization system construction, the development of audit system and the perfection of audit methods, and analysed a series of characteristics of modernization, including the legalization and systematization in auditing laws and regulations, the settings of audit organization and specialization in division of labor, the independence of supervision-and –audit-in-one system, the democratization of audit collegiate system and audit announcement system, the comprehensiveness and scientificity of audit methods. On the basis of objectively evaluating the positive significance and relative limitations of audit reformation, the paper made a further study on revelation and reference to current reformation and development of government audit form the innovation of government audit in the period of the Republic of China, which aimed at the current situation and deficiency of administrative dual leadership audit system in our country. In the meantime, the paper put forward several aspects of advice, including perfecting the system of auditing laws and regulations, strengthen the independence of audit institution, enhance the external supervision to government audit and innovating audit technique methods.

Key Words: The period of the Republic of China; Government audit; Modernization

目 录

摘 要 I

Abstract II

目 录 III

第1章 绪论 1

1.1 研究目的及意义 1

1.2 国内外研究现状 1

1.3 研究内容和研究方法 4

第2章 民国时期政府审计革新的背景介绍 6

2.1 清末政府审计的改良思想与制度筹建 6

2.2 民国初期财计制度的确立 7

2.3 民国时期政府审计革新的必要性 9

第3章 民国时期政府审计革新内容及分析 11

3.1 审计立法规范体系的构建 11

3.2 政府审计的组织体制建设 12

3.3 民主审计制度的发展 16

3.4 近代审计方式的完善 17

第4章 民国时期政府审计革新的评价及启示 21

4.1 民国时期政府审计革新的评价 21

4.2 我国现行政府审计体制的现状及不足 22

4.3 对我国现行政府审计改革与发展的启示 24

第5章 结论 30

参考文献 31

致 谢 33

第1章 绪论

1.1 研究目的及意义

1.1.1 研究目的

政府审计是指政府审计机构对中央和地方各级行政机关及国家企事业单位的财政、财务收支的真实性、合法性和效益性进行独立的监督、审查和评价，其在社会经济与国家财政管理方面发挥着重要作用。本文研究我国民国时期政府审计革新，主要目的在于通过对民国时期政府审计革新进行多方面、典型性的探究，总结其近代化的发展特征，展现民国时期作为古代向现代政府审计转型的关键阶段所承载的历史意义，及其对现行政府审计体制改革和实现审计全覆盖的借鉴与启示作用。