Research On The Development Of Contemporary Auditing Legislation In China

After the foundation of the new China ,our country practiced planned economy system before the policy of reform and opening .Under this system, the organ of auditing supervision was in ministry of finance, and there had never founded a special auditing organ .So we had never enforced auditing laws and rules .It was not until 11 session of Third Session in 1978 and the twelfth people's congress in 1982 Which symbolized the beginning of economic system reform in our country .This reform made it impossible for the previous finance and economy supervision system to meet its needs .To ensure the progress of the reform. It is clearly stated in the constitution of 1982 that our country must establish auditing supervision system. As a result, on September 15^th, 1983. the state auditing bureau was formerly founded which symbolized the establishment of socialist auditing system in our country. As a consequence, the auditing legislation came into being. Twenty years have passed since the foundation of the auditing supervision system and the auditing legislation, the developing of the auditing legislation can be roughly divided into four periods: The beginning period, the development period, the mature period and further improvement period. Based on the theme of the development of the auditing legislation in our country after the policy of reform and opening ,the thesis chooses the contents characteristics and the progressive feature of the auditing legislation at its different phases to generalize and analyze so as to exhibit the development of contemporary auditing law in China and expose its inside regularity. The paper is divided five parts.Part One: It mainly deal with the significance of the selected topic and its status quo ,Auditing supervision activity have always been one of the important means for the governments' macroscopic economy control in history .They also play an important role in the different phases of our country's economy system reform .To make the auditing work has regulations and rules to work by. Auditing legislation also need developing and improving. In such case, on the basis of systematical discussion and generalization of auditing legislation at different stages in our country ,the author tries to study the development of auditing legislation so as to offer valuable reference material and historical for promoting the progress and perfection of the auditing work in china.Part Two: The beginning stage of contemporary auditing legislation in China. This part firstly introduces the legislative backgrounds of the beginning stage of auditing laws...