Research On The Audit Work Of Shaanxi Gansu Ningxia Border Area (1937-1949)

The border region of Shensi-Kansu-Ningsia is the seat of the central government of the Communist Party of China(CPC)during the war of resistance against Japan and the liberation war.It is the command center of the revolution under the leadership of the CPC and the general rear,with a special and important political status.The audit,at this time,played an important role in the history of the financial economy of the border region,as an integral part of the financial and economic work of the border region.The border region of audit work has continuity on the time line,teaching content integrity.It was not only inherit the China traditional audit,but also associated with modern world audit cause.The influence of the Audit is far to relate to the development after the founding of new China.The audit work in the state,mainly through the demonstration and guidance the audit work,including the modern audit idea,organization,system,personnel training,and other advanced mode to all revolutionary bases(later called liberated areas)for long period of time.It laid an important foundation for later cause of the supervision of the auditing and the audit "Rebirth" after the development of reform and opening-up.From the organization,audit border region has experienced the development from nothing.In this systematic process,it build a relatively complete audit organization structure from the central government to local counties and cities.And in order to reflect its democracy,the audit organizations at the grass-roots level was set up.In terms of time,1941,1945,1945,as the time node,the audit showed different characteristics in different stages:The great production movement exposed many financial problems,which promote the strengthening of the audit work and refinement.After the victory of the war,along with people's psychological divide repeatedly,the border region finance faced serious problems again.In order to ensure the victory of the war of liberation,the independence of the audit problems stand out.In the period of Receiving Yan'an,CPC was faced with the significant role transformation from "local" to "country".Meanwhile,the work of audit in China put forward the higher request,this stage is not only the "clearing",but also a vision of the future.This paper tries to break through the traditional system and the path of institutional history studies.It starts from the basis of the audit,analysis each element of the audits deeply,including audit institution evolution,working content and methods.By reserching on the generation and development of the shensi-kansu-ningsia border region audit work,it presents a slightly different with previous research history of the border region of the audit.In addition,at the end of the 20th century and the beginning of the 21st century,the border region audit laid the foundation of experience that audit theory laid the foundation experience for applied to abstract type.It has important significance to highlight the auditing independence,specialization,the expansion of the theory and philosophy research space,for the development of modern audit.