| 南京国民政府审计立法的结构特点探析 |
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| 引用本文： | 鄢定友.南京国民政府审计立法的结构特点探析[J].南宁师范高等专科学校学报,2004,21(4):28-32. |
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| 作者姓名： | 鄢定友 |
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| 作者单位： | 江苏警官学院社科部 江苏 |
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| 基金项目： | "民国时期(1927~1937)政府审计制度现代化研究"(03SJD90009)
江苏省教育厅2003年度人文社会科学项目 |
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| 摘 要： | 注重对政府审计立法,是南京国民政府审计制度建设的重要特征之一,也是政府审计执行财政上司法监督的法律依据,南京国民政府统治日期,对政府审计进行了一系列的立法,由此构建起一个比较成型的审计规范体系框架,并在架构其审计规范体系的过程中凸现出比较明显的几个特点,即层次性、互利、性、承袭性与滞后性．
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| 关 键 词： | 南京国民政府 审计立法 审计规范 结构特点 |
| 文章编号： | 1008-696X(2004)04-0028-05 |
| 修稿时间： | 2004年10月1日 |
An Exploration for the Structural Characteristics of the Nanjing Republican Government's Auditing legislation |
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| Yan Dingyou.An Exploration for the Structural Characteristics of the Nanjing Republican Government's Auditing legislation[J].Journal of Nanning Junior Teachers College,2004,21(4):28-32. |
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| Authors: | Yan Dingyou |
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| Abstract: | To legislate for the Governmental audit was the main part of the Nanjing Rcpublican Government (NRG)'s auditing structure, and on the other hand it was also the lawful foundation of the Auditing Agency to perform the fiscal judicial legislation In my opinion, with great effort put into the auditing legislation, the NRG formed a well-structured auditing-regulation system. Four distinct characteristics emerged during the course of the auditing legislation, i.e. stratification, complementary, continuity and lagging as well. |
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| Keywords: | NRG auditing legislation auditing regulation structural characteristics |
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