| 论南京国民政府审计立法规范体系的结构特征 |
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| 引用本文： | 鄢定友.论南京国民政府审计立法规范体系的结构特征[J].长江大学学报(社会科学版),2004,27(5):55-60. |
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| 作者姓名： | 鄢定友 |
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| 作者单位： | 江苏警官学院,社科部,江苏,南京,210012 |
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| 基金项目： | 江苏省教育厅 2 0 0 3年度人文社会科学项目 (0 3SJD90 0 0 9)。 |
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| 摘 要： | 注重对政府审计规范体系的构建 ,是南京国民政府审计制度建设的重要特征之一 ,也是政府审计执行财政上的司法监督的法律依据。南京国民政府统治时期 ,曾致力于创建政府审计制度 ,对政府审计进行一系列的立法 ,构建起了一个比较成型的审计规范体系框架 ;该审计规范体系有四个明显的特征 ,即鲜明的层次性、二维的互补性、兼容的承袭性、相对的滞后性。
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| 关 键 词： | 南京国民政府 审计立法 审计规范体系 结构特征 |
| 文章编号： | 1003-8019(2004)05-0055-06 |
| 修稿时间： | 2004年8月13日 |
On the Structural Characteristics of the Nanjing Republican Government's Auditing Legislation System |
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| YAN Ding-you.On the Structural Characteristics of the Nanjing Republican Government''''s Auditing Legislation System[J].Journal of Yangtze University:Social Sciences,2004,27(5):55-60. |
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| Authors: | YAN Ding-you |
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| Abstract: | Paying attention to the Governmental audit was one of the important features of the auditing system of Nanjing Republic Government. And it was also the lawful foundation of the government auditing to perform the fiscal judicial legislation supervision. In the period of NRG administration, great efforts were made to establish the NRG auditing system and a series of auditing legislation, form a well-structured auditing regulation system, which had four distinct characteristics. |
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| Keywords: | NRG auditing legislation system of auditing regulation structural characteristics |
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