| In modern times,due to local financial chaos and official corruption,in order to rectify the bureaucracy and develop the local economy,Local governments have called for the establishment of local auditing bodies.During the period of the republic of China,local audit institutions have undergone many changes and developments after establishment,cancellation and re-establishment,so the establishment of institutions is increasingly complete,the content of audit is constantly expanded,the mode of audit is constantly developed,and the relevant management system is gradually improved.However,due to the limitations of the environment and system at that time,local audit institutions played a limited role.Based on historical facts,this paper sorts out a large number of historical documents through literature analysis and comparative analysis.Combined with the discussion on the modern government audit system in the works published by audit scholars and historical experts,this paper makes a detailed study of the system,summarizes its historical features and functions,and analyzes the limitations of the modern audit system,and finally draws historical inspiration.Taking the revolution of 1911 as the starting point,this paper systematically introduces the political and economic environment of local audit institutions in the period of the republic of China from the relationship between the central and local governments and the financial system at that time.Then,the basic situation of the establishment of local audit institutions in the period of the revolution of 1911,the Beijing government period and the Nanjing national government period is systematically elaborated,comprehensively showing the development process of local audit institutions at that time.At the same time,the author studies the situation of local auditors in detail,including personnel structure,professional training,protection and restriction,personnel system and so on.Then,the basic connotation of the local audit system in the republic of China is described in detail from seven aspects.Through the in-depth study of the local audit system in the republic of China,this paper summarizes the historical characteristics of the local audit system at that time.First,local audit institutions were established spontaneously and then unified by the central government and spread throughout the country.Secondly,it was administered directly by the central government,so the local audit institutions have a strong independence;Audit meeting system runs through local audit work.At the same time,it points out that local audit institutions can effectively supervise the financial revenues and expenditures of local organs,effectively supervise the collection of local land taxes,expose the corrupt and corrupt behaviors of local public officials,and promote the government audit to gradually radiate to the whole country.The local audit system in the republic of China also has some limitations.For example,it was subject to changes in the political environment,Insufficient audit funds were invested;The absence of county-level audit institutions leads to heavy tasks for provincial-level audit institutions;The construction and promotion of local audit institutions are lagging behind;The supervision mechanism for local auditors is not sound enough.Finally,the author draws some historical inspirations of the local audit institutions in the period of the republic of China.First,local audit institutions can timely detect and stop the illegal behaviors of local audit institutions.Second,the development of local audit institutions to some extent reflects the changes in the strength of centralized power at that time.Third,although the audit system at that time is relatively sound,the corruption of the system leads to the reduction of the supervision power of local audit institutions and the softening of the effectiveness of local audit.Fourth,the system of local audit meetings and audit announcements from the internal and external to strengthen the independence of the audit,it is worth learning.Fifth,the construction of professionalism has improved the professional level of local auditors. |
