Research On Ruan Xiaoxian’s Audit Thought And Its Practice

Ruan Xiaoxian(1898-1935),born in Heyuan,Guangdong Province,joined the Communist Party of China in 1921.He is an outstanding proletarian revolutionist and the founder and founder of the people’s audit system.Influenced by his family,teachers and friends in his childhood,he was dissatisfied with the gap between the rich and the poor caused by oppression and exploitation,and established Marxist values.In 1933,Ruan Xiaoxian went to Ruijin,Jiangxi Province from Shanghai and soon became the first director of the central audit committee of the Communist Party of China.Therefore,he carried out the audit work on the premise of audit legislation,creating a precedent for the audit of the Communist Party of China.This paper aims to explore the main content and practice of Ruan Xiaoxian’s audit thought from the reasons for its formation.The formation of Ruan Xiaoxian’s audit thought is closely related to the background of the times,personal factors and the early audit work of the Communist Party of China.It is mainly under the influence of family,teachers and friends and early revolutionary experience that Ruan Xiaoxian’s audit thought continues to mature.This paper summarizes the main contents of Ruan Xiaoxian’s audit thought into three parts: the understanding of audit system legislation,the understanding of audit anti-corruption and anti-corruption,and the understanding of audit supervision.On this basis,it systematically expounds Ruan Xiaoxian’s audit practice from three aspects: preparing for the central audit committee,carrying out the struggle against corruption and anti-corruption,strengthening audit supervision and leading the saving movement.He had the courage to explore and practice,and organized the drafting of the first audit regulations of the red regime.The audit work he participated in focused on the construction and optimization of the budget and final accounts system,the steady implementation of financial policies and the effective development of the fight against corruption and waste,strengthened audit supervision,and was of great significance to strengthen the party’s discipline,eliminate corruption and promote the establishment of the people’s audit system.In a word,Ruan Xiaoxian’s audit thought has made extraordinary contributions to China’s revolution and inner-party audit review,and provided historical experience for giving better play to the important role of audit in the supervision system of the party and the state.