The Basic Research Of The Evolution Of Government Audit Approach In Latter China

The foundation of the Republic of China is considered as the beginning of latter China history in view of auditing legal system development. The government audit is a mixture of historical traditions and Western experience during the period from1912to1949. Study on government audit methods, it helps to organize the development context of government audit practice, and grasp the objective laws and influencing factors of the evolution of government audit methods, which provides historical reference for the development of government audit practices in contemporary China. Based on historical materials, this thesis take the exhaustive analyze of the concept, character, history and development, through the methods of comparative analysis, historical analysis. From the point of time, the latter China is divided into three parts:Bei Jing government (1911-1928), Guang Zhou National government (1925-1927) and Nan Jing National government (1928-1949), to study the development process of government audit methods.The Republic of China is the important period that government audit is changing. The improvement of audit during Late Qing is considered as a starting point, starting with the establishment of accounting systems, this thesis introduces the background of the development of government audit method in latter China. Due to the different social environment and requirements, there are kinds of audit methods, from post-audit to the combination of pre-audit, post audit; from sending audit to the combination of site audit and commission audit. Throughout the description of the responsibilities of government institution, and the development of government audit, we can see the overall situation and the basic process of the evolution of government auditing practices in latter China.Because the differences of government audit place and requirements in the republic of China, it forms different types of government audit methods. This can be classified into site audit, sending audit, service audit and commission audit. Different types of government audit methods are different between each other, but they are closely linked, too. The government audit methods in the latter China still attached importance to both service audits and local audits. However, because the object and content of the government audit of this phase became more complex, government audit methods often involve some specialized knowledge and skill. At the same time, such technical personnel of auditing authorities could not be standing, so service audit is also indispensable. These categories thought of government audit in latter China has great inspiration on our latter government audit methods. Different types of audit methods should be combined and interactively used.The program of government audit in latter China is divided into three parts: beforehand part, afterwards part and inspection part. Each part has its own specific norms and procedures. The theory of government audit methods in latter China has its important significance. We should strengthen the understanding of the importance of the audit process and the process of the audit work, and need to develop standard procedures for general. The thought of the process of government audit methods in latter China has its unique compares to ever before though. At the time, before the fact of income and expenditure didn’t occur, the government institutions at various levels had adopted state approved budget which was regarded as the standard of balance of payments. During the income and payment, there is pre-audit to verify whether it is consistent with the bills of budget or balance of payments and check the documents related to the income and expenditure by checking the account books and verify the documents and cash. At the same time, there will be the inspectors independently to examine all the financial activities of various government institutions at any time. The pre-audit, post-audit and inspection are interrelated and have independent duties in the charge of the three offices. They are commanded and supervised by the audit minister to understand the dynamic and static situation of the country’s finance.This thesis summarizes the evolution path of the pre-audit and post-audit, and analyses the characteristics and factors which restrict the development of government audit methods.Although the government is also continuously improved the audit methods during this time, due to the inadequacy of political instability, weak democratic basis, audit mechanisms and the lack of factors, it did not really play to its effects. With the development of science and technology, the audit work is also changed; we should actively seek the improvement of the audit methods to meet social changes in the environment.In short, the contribution of government audit idea to the development of our government audit should be affirmed.