清末筹建审计院与审计体制的改良

清政府筹建审计院,是清末预备立宪的重要内容之一,也是中国审计史上的一件大事,是对我国封建社会审计体制的重大改良和进步。拟从创建审计院的原因、清廷官员对审计体制的设想、筹建审计院的始末及所体现的改良思想四个方面阐述之。

Plan on Setting up Audit Department in the Late Qing Dynasty and the Improvement of Audit System

The plan of the government in the Qing Dynasty for setting up audit department which is one of the important contents in the preparedness of setting up the constitutional government in the late Qing Dynasty.This is also a great thing in the audit's developmental history of China.It is the important improvement and progress of the audit system in the feudalistic society of our country.This article will discuss the following contents:the reasons of setting up the audit department;the tentative plans of audit system by officials of the Qing Dynasty;the whole process of setting up the audit department and the reformatory thought audit system reflected.