The Analysis Of Legislative History Of China Auditing (from The 21^st Century Bc To 1949)

The auditing and auditing legislation is not always has, but is the production of society historical development. The human society development's basic reason is the interaction result of contradictory between the productive forces and the productive relations. The auditing legislation takes the society overtop structure, belongs to the productive relations category, its development progresses is also decision by the productive forces. The productive forces development brings the productive relations change, so the production and development of auditing and auditing legislation is the result of productive forces development inevitable surely.As a result of productive forces development, the private ownership, social class and national government appearance. In the private ownership society, the property rights and the management authority separated. Therefore, when the humanity entered the slavery society that economical responsibility relations then announced was born. Regardless of being the country or individual, hoped that own property is safe and complete. So, based on the need to surveillance entrusted with the economical responsibility, the auditing and auditing legislation was rose in the slavery society time.When humanity entered the Seals organic society, auditing and auditing legislation along with economical responsibility relations deepening, expansion, and develops unceasingly consummates. The feudal economy must develop and complex much compared to the slave economy. It's economical responsibility relations'examination and relieves, must have a higher technical and specialization. Therefore, the Specialized auditing office was born, with it auxiliary auditing legislation also unceasing deepening, specialization. The Qin and Han Dynasty period, auditing and auditing legislation, in the foundation of the slavery society has made the progress, also further develops, but the Wei Jin Southern and Northern Dynasties further adjust and enrichment in the Qin and Han Dynasty's foundation. To the Sui and Tang dynasties time, the auditing and auditing legislation tended to be mature basically, until Five Dynasties Song achieves the development at the high point. As a result of the Ming and Qing Dynasties time, the organization system of seals society was declining, the auditing and auditing legislation also along with it decline.In the Chinese modern times, along with capitalist economy's development and the introduction of western thought, China's auditing legislation has had the earth-shaking change. The sprout and development of china domestic capitalist, and the west capitalism's invasion promoted China bourgeoisies grow up in addition. The bourgeoisie has obtained the success in the economy, also hoped that changes his political status, establish could protect and promote the capitalist economy development political system, therefore initiated the attack to the feudal dynasty, leads to the destruction of the feudal society eventually. Capitalist political system's establishment, also requests to have with the capitalism law which adapts takes the backing, maintains capitalist system's Operation. This time's legislation more introduced the Western democratic law than before, and also has certain democratic color.The historical outstanding experience is worth us studying, the historical reverse side lesson is also worth us reconsidering. Through summary up the auditing legislation history outstanding experience and the auditing legislation history's lesson, regarding consummates our country to audit the legal system to have the positive function.This article based on standard research, unifies the different discipline knowledge, bases in the solid historical evidence material, comprehensive historian and audits in scholar's work the related ancient times and the modern China auditing legislation related elaboration, by stages carried on according to the auditing legislation development's different period to China auditing legislation history searches analyzes, summarized the auditing legislation outstanding achievement, appraised its historical the insufficiency, achieves reflects the ancient knowledge now's effect, to the auditing legislation use now.