南京国民政府审计模式选择的制约因素探析
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摘要
政府审计模式的选择,不能割断与本国审计环境的联系,它是特定历史条件下政治、经济、文化、法律等诸多因素相互制约的必然结果。南京国民政府时期,在选择何种政府审计模式时,以审计环境的变迁为立足点,在服务于自身政治经济统治秩序的根本前提下,既因袭了中外政府审计制度文化的某些做法,又“秉承”了孙中山“五权宪法”的法理精神,将其审计机关置于监察系统之下,最终确立起一个财政上的司法监督式的审计模式。
The choice of a government's Auditing Model can't leave behind its political and economical development as well as its cultural environment. By nature, it is an interactive consequence in a given historical conditions. This article thinks that three main factors affect the NRG's choice of Auditing Model: firstly, apart from the inheritance to the traditional Chinese Auditing Culture, the reference to the foreign Auditing Culture is the cultural factor that determines the Auditing Model; secondly, the "succession " to Sun Yet son's "Five-Right Constitution " is the legal principle; and the third one is the need to construct the political structure and economic order at that time. Restricted by such three factors, the NRG put its Auditing Agency under the supervision of the Supervisory System of Audit, and thus the auditing model with fiscal legislation supervision came into existence.
The choice of a government's Auditing Model can't leave behind its political and economical development as well as its cultural environment. By nature, it is an interactive consequence in a given historical conditions. This article thinks that three main factors affect the NRG's choice of Auditing Model: firstly, apart from the inheritance to the traditional Chinese Auditing Culture, the reference to the foreign Auditing Culture is the cultural factor that determines the Auditing Model; secondly, the "succession " to Sun Yet son's "Five-Right Constitution " is the legal principle; and the third one is the need to construct the political structure and economic order at that time. Restricted by such three factors, the NRG put its Auditing Agency under the supervision of the Supervisory System of Audit, and thus the auditing model with fiscal legislation supervision came into existence.
引文
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[2]文硕.世界审计史[M].北京:企业管理出版社,1996.
[3]田雍,等.中国审计概要[M].北京:地震出版社,1988.
[4]孙中山全集:第1卷[M].北京:中华书局,1981.
[5]南京国民政府审计部档案.对五五宪草修正草案订正稿将审计职权改归立法院之意见[Z].中国第二历史档案馆藏.
[6]南京国民政府审计部.审计制度[M].南京:1948重印(出版社不详).
[7]中国第二历史档案馆.中华民国史档案资料汇编:第5辑第1编[Z].南京:江苏古籍出版社,1994.
[8]刘陶福.审计正要[M].台北:三民书局,1978.
[9]孙中山全集:第9卷[M].北京:中华书局,1986
[10]孙中山集外集[M].上海:上海人民出版社,1990.
[11]孙中山全集:第6卷[M].北京:中华书局,1985.
[12]黄凤铨.中国事前审计制度[R].油印本,南京图书馆古籍部藏.
[13]项俊波.国家审计法律制度研究[M].北京:中国时代经济出版社,2002.
[14]徐矛.中华民国政治制度史[M].上海:上海人民出版社,1992.
[15]郭道扬.中国会计史稿:下册[M].北京:中国财政经济出版社,1988.
[16]陈扬镳.现行财政之利弊及整理办法[M].南京:中国计政学会丛刊,1937.
[17]卫挺生,杨承厚.中国现行主计制度[M].南京:国立编译馆,1946.
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