| 南京国民政府审计模式选择的制约因素探析 |
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| 引用本文： | 鄢定友.南京国民政府审计模式选择的制约因素探析[J].临沂师范学院学报,2004,26(5):41-45. |
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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,南京,210012 |
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| 基金项目： | 江苏省教育厅人文社会科学指导性基金资助项目(03SJD90009)。 |
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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。
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| 关 键 词： | 南京国民政府 审计模式 审计制度文化 经济统治秩序 法理制约因素 |
| 文章编号： | 1009-6051(2004)05-0041-05 |
| 修稿时间： | 2004年6月6日 |
Analysis on the Restrictive Factors of the Nanjing Republican Government's Auditing Model Choice |
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| YAN,Ding- you.Analysis on the Restrictive Factors of the Nanjing Republican Government's Auditing Model Choice[J].Journal of Linyi Teachers' College,2004,26(5):41-45. |
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| Authors: | YAN Ding- you |
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| Abstract: | 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. |
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| Keywords: | NRG auditing model restrictive factor |
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