Constitutionalism And The Development Of Audit System In Modern China

The auditing system in the modern meaning originated from Western countries.In the development of constitutional politics in Western countries,the audit system had undergone an important transformation,from the traditional to the modern.From the late Qing Dynasty to the Republic of China,the country was in turmoil,and the political situation was ups and downs.With the the influences of western culture and civilization,realizing the constitutionalism to save the nation,which had become the consensus of the mainstream discourse system.In the development process of constitutional politics in modern China,the audit system opened the curtain of reform,accepted the modernization of constitutional politics,and was subject to the overall layout of the national constitution and the distribution of power.This paper aims at the constitutional politics,taking the changes of the auditing system from the late Qing Dynasty to the Republic of China as the research object.In the development of constitutional politics in modern China,it discusses the growth and changing path of the auditing system,and analyzes the constitutional politics of the auditing system.Sorting out the growth path of the auditing system in the process of constitutional political development,and use constitutional politics as the framework and driving force for the creation and growth of the auditing system,and explain the fundamental reasons for the selection,creation and evolution of various auditing systems in modern China.Discussing on the relationship between audit power allocation mode and institutional structure and constitutional system,seeks the deep meaning of the evolution of auditing system,and reveals the historical enlightenment of the development of auditing system.In order to carry out this purpose,this article discusses from five aspects.The introduction part explains the research reasons of this paper,sorts out the research results related to this research,puts forward the innovation of this paper,expounds the research ideas of this paper,and explains the research methods used in this paper.The first chapter is the shaping of constitutional politics and auditing system.This chapter studies the rise and reform of the auditing system,especially the combination of the constitutional development background of Britain,France and Germany,analyzes the rise of the auditing system,and analyzes the constitutional political development of the British,French and German countries.The transformation was explored.This chapter also analyzes the audit authority structure in constitutional politics,and expounds and analyzes the legislative allocation mode,judicial allocation mode,administrative allocation mode and independent configuration mode of auditing power.This chapter studies the auditing system from four aspects: the sovereignty of the people,the supervision and restriction of power,the representative system,and the legality control of taxation,which support for constitutional politics.In addition,while accepting constitutional political reform,the auditing system has also played a supporting role in the development of constitutional politics.The revelation of the relationship between constitutional politics and auditing systems in Western countries provides an important reference and reference for the construction and transformation of auditing systems in the process of constitutional political development in modern China.The second chapter is the conception of the planning and auditing system of the constitutionalism in the late Qing Dynasty.With the development of constitutional politics in the late Qing Dynasty,the Western modern auditing system was introduced into China.This chapter explores the basis of the modern Chinese auditing system in the context of the constitutionalism in the late Qing Dynasty,and from the three aspects of demands of constitutional politics,the stimulation of unified financial power,and the need to control corruption.This article analyzes the need for the constitutional review of the audit system.This chapter also elaborates on the balance and choice of the late Qing government’s model of the extraterritorial audit system,discusses the important impact of the Japanese audit system on the reform of the audit system in the late Qing Dynasty,and analyzes the reasons for the late Qing government to build an independent audit system.In addition,this chapter also analyzes and expounds the design of the auditing system in the preparatory constitution in the late Qing Dynasty,and studies the transcendence and shortcomings of the auditing system in the preparatory constitution.Although the reform idea of the audit system in the late Qing Dynasty was not put into practice,it has positive promotion significance for the late Qing government to realize and understand the operation of the constitutional system from the financial perspective,and also provided reference and compare for the establishment and development of the audit system in the later period of the Republic of China.The third chapter is the re-construction of the Republican Constitutionalism and the auditing system.Under the influence of the Western modern auditing system,the Beijing government completed the unfinished plan during the preparatory period of the late Qing Dynasty and established a new auditing system under the background of the republican system.This chapter studies the creation and change of the audit system during the Beijing government.Combined with the development of the current situation in the Beijing government period,this paper deeply discusses the reasons for the lack of the initial auditing system of the Beijing government and the reasons for its reappearance.It analyzes the constitutional attempt of the auditing system and the initial creation in the constitutional system.The auditing system in the republican constitution,which is no longer a useful tool for safeguarding the autocratic monarchy,but also a national weapon for safeguarding the people’s rights to know about government finance,financial supervision,and fiscal accountability.In addition,this chapter also analyzes the important influence of constitutional changes on the auditing system in the context of the constitutional trend of the Beijing government,and discusses the impact of the overall layout of power under different constitutions on the changes of the auditing system.The evolution of the audit system during the Beijing government period provided useful experience for the continuation of the audit system under the five-power constitutional system of the National Government.The fourth chapter is the evolution of the audit system under the five-power constitution.This chapter conducts an in-depth examination of the changes in the audit system under the five-power constitutional system.Combined with the five-power constitution theory system,this chapter discusses the concept of Mr.Sun Yat-sen’s auditing system,and analyzes the relationship between the supervisory system and the auditing system in the five-power constitutional theory system.The supervisory auditing system in the five-power constitutional theory system condenses the different characteristics of the Chinese and Western auditing systems,and integrate administrative supervision and financial supervision to make up for the deficiencies of the supervisory organs in the field of financial supervision.This chapter deeply studies the initial creation of the "integration of supervision and auditing" system during the National Government,and conducts an in-depth analysis of the relationship between the supervisory and auditing agencies after the initial creation.This chapter also analyzes the reciprocal changes between the integration of "supervising and auditing" and the separation of "supervising and auditing" after the initial creation,and combining the establishment of the five-power constitutional system,expounds the debate on the allocation of audit power in this period.And research on the establishment and development of the "integration of supervision and auditing" system in the constitutional system.The fifth chapter is about the growth of the modern Chinese auditing system.This chapter summarizes and thinks about the contribution of the modern Chinese auditing system,analyzes the irreplaceably crucial functions of the auditing system in the government’s financial supervision and control,and enhances the monitoring effectiveness,the financial supervision of the state budget and the accountability of the audit.The promotion of monitoring impeachment explains the important role played by the auditing system in promoting the development of the monitoring system.At the same time,it reflects on the development of modern Chinese auditing system,analyzes the influence of different political structures and auditing power allocation on the development of auditing system,and reviews and considers the historical development and changes of the modern China’s "supervisory and auditing integration" system.In addition,this chapter also analyzes the implications of the modern Chinese audit system for the changes in the current audit system.Through the review of the development of China’s current auditing system,the relationship between the auditing agency and the supervisory organ is analyzed.Combined with the historical reference of the development of the auditing system,the future reform path of the current administrative auditing system is discussed,and the auditing system is promoted in China.The monitoring system plays an important role.