【摘要】 政府审计模式的选择,不能割断与本国审计环境的联系,它是特定历史条件下政治、经济、文化、法律等诸多因素相互制约的必然结果。南京国民政府时期,在选择何种政府审计模式时,以审计环境的变迁为立足点,在服务于自身政治经济统治秩序的根本前提下,既因袭了中外政府审计制度文化的某些做法,又“秉承”了孙中山“五权宪法”的法理精神,将其审计机关置于监察系统之下,最终确立起一个财政上的司法监督式的审计模式。更多还原

【Abstract】 The choice of a government’s Auditing Model can’t leave behind its political and economical development as well as its cultural environment. By nature, it is an interactive consequence in a given historical conditions. This article thinks that three main factors affect the NRG’s choice of Auditing Model: firstly, apart from the inheritance to the traditional Chinese Auditing Culture, the reference to the foreign Auditing Culture is the cultural factor that determines the Auditing Model; secondly, the "succession " to Sun Yet son’s "Five-Right Constitution " is the legal principle; and the third one is the need to construct the political structure and economic order at that time. Restricted by such three factors, the NRG put its Auditing Agency under the supervision of the Supervisory System of Audit, and thus the auditing model with fiscal legislation supervision came into existence.更多还原