Analysis On The Features Of Government Audit During The Period Of Republic Of China

During the period of Republic of China, the governments rained to imitate west republican political system in order to maintain socio-economic order and solidify their own rules; tried to improve economic system, to construct their own audit organizations and audit system, and regarded auditing supervision. The governments perfected Chinese audit system gradually based on summarizing the successful experience of ancient audit system, on referring auditing organic spirit of Japan and some European and American countries and on inheriting the abroad auditing thoughts and audit system that were absorbed from the preliminary stage of constitutional monarchy during the late stage of Qing Dynasty. During that period, auditing legislation was separated from auditing enforcement and auditing judicature; auditing authority was contained by national basis laws at first time; audit agencies were separated from administrative system gradually, and were in independent; government auditors started to be on the way of professional construction. All of them had been the features of modern government audit; and symbolized that Chinese government audit made great strides from ancient audit to modern audit. In brief, it is affirmative to the contribution of government audit during the period of Republic of China in the history of government audit system.The thesis is established on historical data. It is based on summarizing, reorganizing, analyzing and comparing the descriptions about government audit during the period of Republic of China from some works written by historians and audit scholars. Then the thesis comes on some significant features of government audit during the period of Republic of China, evaluates its historical contribution and points out some flaws through research standardized, historical analysis and comparative analysis in order to deepen comprehension of government audit during the period of Republic of China and to give some historical references on the reform of current audit system. Because auditing work during the period of Republic of china was frequent, there are no works or article about the features of government audit about that time, and some descriptions scatter in historical data of National audit at present. The thesis attempts to grasp the features of government audit during the period of Republic of China in overall.