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A Study On Auditing Work In The Shaanxi-Gansu-Ningxia Border Region

Posted on:2019-04-06Degree:MasterType:Thesis
Country:ChinaCandidate:X Y LiuFull Text:PDF
GTID:2416330566978298Subject:Chinese Communist Party
Abstract/Summary:PDF Full Text Request
The Shaanxi-Gansu-Ningxia Border Region was once the center of the Chinese revolution and was the seat of the Party Central Committee.Compared with other revolutionary base areas in the country,the external environment of the Shaanxi-Gansu-Ningsia Border Region was relatively peaceful.The audits in this period were mainly government audits.There were three backgrounds to the audit: Firstly,the Japanese aggressors and Kuomintang carried out military encirclement,infringement,and economic blockade of the Shaanxi-Gansu-Ningxia Border Region.The economy of the Border Area was once in a predicament and desperately needed self-rescue production to ensure supply and to meet the needs of war.Secondly,the Shaanxi-Gansu-Ningxia Border Region had special political status,some people with unreliable revolutionary will would breed corruption and corruption easily,which needed to promote the construction of the Party style and clean government and to consolidate the revolutionary regime.Thirdly,the financial system of the Shaanxi-Gansu-Ningxia Border Region was not perfect.The financial revenues and expenditures were disordered,and all units were decentralized and disorganized.The auditing institutions in the Shaanxi-Gansu-Ningxia Border Region were often changed with the needs of the situation at that time.Sometimes the finance and auditing were combined and sometimes separated.The main content of the auditing work was to approve and verify the financial revenues and expenditures of the administrative agencies and the military.In addition,the auditing work also included corruption and waste,audits of public entities,audit investigations and so on.The main method of auditing work was to submit audits.And if necessary,dispatching people to do local audits was possible.The auditing work in the Shaanxi-Gansu-Ningxia Border Region was an audit in the wartime environment.It had distinct characteristics such as strong independence,clearcenter and special system,which fully reflected the important role played by the auditing work.However,due to the situation at that time,the auditing work in the Shaanxi-Gansu-Ningxia Border Region still had its inevitable historical limitations.For example,the auditors had low professional standards and lacked enough understanding of the auditing work,which restricted the supervision of the auditing work in a certain extent.From the establishment of the Border Region Government in September 1937 to the withdrawal of the Border Region government in early 1950,the auditing work in the Shaanxi-Gansu-Ningxia Border Region was not only an evolution of the audit of the Central Soviet Area during the Agrarian Revolutionary War,but also an important part of the supervision mechanism of the Communist Party of China during the Yan'an period.The successful implementation of the auditing work in the Shaanxi-Gansu-Ningxia Border Region had not only made important contributions to the victory of the Anti-Japanese War,but also provided valuable lessons for contemporary auditing work.
Keywords/Search Tags:Shaanxi-Gansu-Ningxia Border Region, audit, supervision
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