南京国民政府事后审计制度考论

事后审计是政府审计制度的重要组成部分。从规范政府审计方式、提高办事效率的视角,南京国民政府通过不断立法的形式,明确事后审计的职权范围、部门归属、操作程序、注意事项和处理意见等,以加快事后审计制度的建设步伐,并使事后审计制度建设不断走向规范化与科学化。

A Verification to the Postaudit System of the Nanjing Republican Government

Postaudit is an important part of the governmental audit system.From the view of the normalizing the auditing methods as well as improving the work efficacy,the Nanjing Republican Government paid much attention on the legislations concerned to clarify its sphere,dominations,procedures,contents and regulations with the aim to fasten its steps of the system-constructing as well as its normalizations and scientification.