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中央苏区审计是具有社会主义性质审计的一次初步尝试。审计制度是中央苏区政府在政权建设的过程中的一项重要制度设计。作为一种经济监督,它在维护中央苏区财政纪律、克服财政困难、揭发各种贪污浪费方面发挥了重要作用,至今仍有重要的指导和借鉴意义。中央苏区审计以其审计的独立性、审计的法制性以及审计的人民性凸显其审计特色。中央苏区审计对当代审计以及今天党和政府的廉政建设具有一定的启示作用:合理设置审计机关,提升审计的独立性;完善现有审计法律体系,增强审计的权威性;审计工作密切联系群众,加强党和政府的廉政建设。
The audit of the Central Soviet Area is an initial attempt to audit with a socialist character. The audit system is an important system design for the Central Soviet Area government in the process of regime building. As an economic supervisor, it plays an important role in maintaining financial discipline in the Central Soviet Area, overcoming financial difficulties and exposing all kinds of corruption and waste. It still has important guidance and reference so far. The audit of the Central Soviet Area highlights its auditing features with its auditing independence, auditing legality and auditing of the people. The auditing of the Central Soviet Area has certain enlightenment on contemporary auditing and the building of an honest and clean government of the party and government today: to set auditing organs reasonably and enhance the independence of auditing; to perfect the existing legal system of auditing so as to enhance the authority of auditing; to closely contact auditing with the masses, Strengthen the building of a clean government of the Party and government.