| 中央苏区审计制度述评 |
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| 引用本文： | 朱钦胜. 中央苏区审计制度述评[J]. 赣南师范学院学报, 2003, 0(4): 68-70 |
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| 作者姓名： | 朱钦胜 |
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| 作者单位： | 赣南师范学院,文旅系,江西,赣州,341000 |
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| 摘 要： | 中央苏区时期,中国共产党在审计制度的建设方面进行了卓有成效的实践,先后建立了财审分离的财政(经济)审查委员会、财审合一的财政部审计处、财审分离的中央审查委员会,促进了当时苏维埃的政权建设,为后来的审计工作积累了许多宝贵的经验。
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| 关 键 词： | 中央苏区 审计制度 财审分离 财审合一 |
| 文章编号： | 1004-8332(2003)04-0068-03 |
| 修稿时间： | 2002-12-13 |
On Audit System in the Central Soviet Area |
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| ZHU Qing-sheng. On Audit System in the Central Soviet Area[J]. Journal of Gannan Teachers' College(Social Science(2)), 2003, 0(4): 68-70 |
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| Authors: | ZHU Qing-sheng |
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| Abstract: | During the period of Central Soviet Area, Chinese Communist Party made successful practice in establishing the audit system, such as financial audit committees for political economy and so on. It achieved important experiences for audit work. |
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| Keywords: | Central Soviet Area audit system division between fanance and politics combination of finance and audit |
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