Research On The Audit And Supervision System Of The Central Soviet Area

After the failure of the first cooperation between the Kuomintang and the Communist Party,the Chinese revolution gradually turned into a low tide,and then entered the period of the second civil revolutionary war,that is,the agrarian revolutionary war.The period of the Central Soviet Area was the key period of the Agrarian Revolutionary War.During this period,the Communist Party of China developed into an organization that began to take on the characteristics of political power.It started the practice of local administration in the base areas for the first time,carried out the agrarian revolution and put forward the slogan of establishing the Soviet regime.At this stage,the new Soviet regime faced with the cruel war environment,and had to focus on dealing with the military crisis,which restricted its energy and investment in the economic construction of the base area.At the same time,the red regime was under the erosion and encirclement of the old feudal ideas and customs,and corruption occurred in the organs of the Soviet republic from time to time,which not only seriously damaged the fundamental interests of the broad masses of workers and peasants in the Soviet area,but also eroded the body of the new Soviet regime.After the establishment of the provisional central government,the party and the Soviet government paid great attention to strengthening the construction of the party style and clean government in the Soviet area,and actively carried out large-scale law-based anti-corruption activities in the Soviet area on the basis of inheriting the basic principles of marxism-leninism and combining with the specific reality of the Chinese revolution.In order to rectify the financial and economic order in the revolutionary base area,the Soviet government insisted on the principle of economic construction and carried out the construction of social undertakings in the central Soviet area.To develop economy,we should strengthen financial management,and it is urgent to unify financial revenue and expenditure,so that the audit supervision system can come into being.In order to complete the audit supervision system,the Soviet interim central government issued the audit regulations,the establishment of the central audit committee to strengthen the financial and economic audit work.Not only that,other levels of Soviet regime and some organs,groups,the army has organized the establishment of various forms of audit institutions.After the audit institutions,with Soviet area formulated and promulgated a series of laws and regulations related to the audit as the basis,in the base area to carry out economic supervision and review activities,clean up the local fiscal revenue and expenditure,plug up loopholes in financial expenditure,and to investigate and punish corruption and waste,and do all it can to maintain stable revolutionary base areas of finance and economy,effective play an active role of audit supervision in the revolutionary war.The central Soviet area audit system is open party in base partial ruling practice of the accumulated valuable historical experience,the establishment of the audit system not only to the Soviet area economy and social stability has played a very good reinforcing effect,also audit supervision of the rule of law in the new times development construction and monitoring road with Chinese characteristics provides an important value of rest.