Analysis On Government Audit During The Period Of Revolutionary Base Area

From 1927 to 1945, under the leadership of Communist Party of China, government audit adopted an attrition of revolutionary war. During this period, the government audit is the base work of audit.Since the circumstances of each revolutionary base area are different, the audit institutions can not be the same. According to the government audit agencies subordinate relationships, the audit institution can be divided into two types:the first one is audit institution under finance-and-audit-in-one system; the second one is audit institution under finance-and-audit-broken system. The audit institution of Central Soviet revolutionary base and Jinjiluyu revolutionary base are belong to the first type, and the audit institution of Central Soviet revolutionary base, Jinchaji revolutionary base, Shandong revolutionary base and Huazhong revolutionary base belong to the second type which have high independence but also improve the efficiency of government audit work, so the audit results are more objective. The institution of Shanganning revolutionary base was change between the two types from time to time. The audit rules of revolutionary base can be divided into two types:the first one is regulations, systems and procedures of revolutionary base, such as audit regulations of Central Executive Committee of the Chinese Soviet Republic, procedures of Jinjiluyu revolutionary base and so on. Regulations, systems and procedures reflect the content of the views. The second one is audit specific provisions of revolutionary base, like "Border Region Audit Office to prepare budgets and final accounts and reimbursement of notice", "Public body organs of party and government personnel on departure fee provision ", and" Policies on the Financial Service Audit Law Executive Committee Rules".After the establishment of audit institutions, the revolutionary base areas hold many audit activities such as budget audit and account, anti-corruption and waste audit and financial revenues and expenditures audit by mass organizations. These activities improved the financial unity, standardized the operation of enterprises and institutions, fight against corruption and waste, and actively carry out audit work.This article, based on historical facts, mainly uses historical analysis and comparative analysis and other normative research methods. The paper selected the government audit during the period from 1927 to 1945 as research objects. Giving up all the previous work which is introduced the revolutionary base area independently,this paper regard government audit as a whole body, introduce the audit from three aspects which is audit institutions, audit legislative and audit activities, summarize the characteristics of government audit and the successful reform experience to us.Throughout the revolutionary base period, the party, government, and military leaders pay high attention to government audit. In the revolutionary war, the target of audit is winning the war. The audit reflected that people are the masters of the mass. The institution was established adapt to the revolution which were unique. But governments audit had great historical limitations, such as auditor's professional skills were still in low levels, many leaders and non-audit staff lack of knowledge on audit. Although the revolutionary base of institutional arrangements, audit legislation and auditing activities, compare to the new era of socialism now, seems more messy or immature, but there are still many good inspiration to modern governmental audit:In the Agrarian Revolutionary War period, Central Audit Committee was direct leaded by the Central Executive Committee, which is the ideal Government Audit System in our restructuring process--Legislative Audit model type. But we should turn to the Legislative-based audit model smoothly; in revolutionary base areas, the government produces many audit legislation and regulations related, which promise the object of audit work. The contemporary government audit should not only building and maintaining the audit basic laws in the relative stability within a certain period, but also should be audited in accordance with changing external environment, constantly revised and improved the concrete implementation of governmental audit rules and regulations to achieve the government audit in every aspect; In the end of each audit, the Central Audit Committee of the Chinese Soviet Republic in the interim central government organ of the "Red China" published the audit report to the audit with the transparency and openness, and this is precisely the contemporary government goal of the audit effort. It should continue to improve the audit report system, including the audit report system should establish a sound legal system and the establishment of the audit notice and feedback mechanisms; Auditors, in the difficult environment, are meticulous to ensure audit quality. In today's well-off society, the more modern government audit should continue to strengthen anti-corruption of government audit and foster the good image of audit institutions; Auditors play a great role in reducing expenditures, financial discipline and serious waste. The waste problem become more and more difficult in contemporary society, we must carry out effective audits by developing the necessary operational guidelines and full disclosure and using of effective auditing results.