抗日战争时期革命根据地审计监督及其对当代的启示

在抗日战争时期,革命根据地为了有效控制财政收支、查处贪污浪费等不良经济现象,在苏维埃审计基础上制定了一系列审计监督制度,从而使革命根据地的不良作风转入了良好的运行状态。对这一时期的审计监督进行回顾和思考,对于我国现行的审计监督建设具有积极的启示作用。

Audit Supervision of Base Area of Chinese Revolution during Anti-Japanese War and Its Modern Inspiration

During the period of anti-Japanese war, to effectively control fiscal balance and investigate corruption and waste, etc. bad e- cenomic phenomena, Base Area of the Chinese Revolution, according to the Soviet audit, constituted a series of audit supervising system to change the bad style into a good situation. We can find inspiration to build our current audit supervising system through reviewing and thinking that audit supervising system.