摘要
谢觉哉倡导勤俭节约、审查财政开支的审计监督思想,形成于他的家庭环境氛围、学校教育经历以及特殊的社会时代背景。在后来的工作实践中,谢觉哉用行动诠释了该思想的基本内涵,特别是在经济条件艰苦的革命年代,谢觉哉主张严格审查财政并起草惩贪法规,高度重视陕甘宁边区财政监督工作,与当时财政部共商经费对策,要求健全审计相关制度等。当下,谢觉哉的审计监督思想给了我们丰富的启示:加强公务活动的财务监督,开展勤俭节约的专项审计,严惩贪污浪费的犯罪行为,践行中央八项规定精神,为建设节约型社会,实现现代化强国而艰苦奋斗。
Xie Juezai's ideas of auditing supervision,which advocated frugality and thrift as well as the supervision of financial expenditures,were shaped by his family environment,educational background,and the unique social context of his time.In his subsequent work practice,Xie Juezai demonstrated the core principles of these ideas through his actions.Particularly during the challenging economic conditions of the revolutionary era,he advocated for strict financial reviews and drafted regulations to punish corruption.He placed great emphasis on fiscal supervision in the Shaanxi-Gansu-Ningxia Border Regions,collaborated with the Ministry of Finance to devise strategies for fund management,and called for the improvement of auditing systems.Today,Xie Juezai's ideas on auditing and supervision offer valuable insights:strengthening financial supervision over public activities,conducting specialized audits on frugality,severely punishing crimes of embezzlement and waste,implementing the spirit of the Central committee's eight-point decision,and working diligently to build a conservation-minded society and achieve the goal of a modernized,powerful nation.
作者
谢冬慧
XIE Donghui(School of Law,Nanjing Audit University,Nanjing 211815,China)
出处
《南京审计大学学报》
北大核心
2025年第6期1-10,共10页
Journal of Nanjing Audit University
基金
国家社会科学基金重大项目“中国共产党领导的百年审计理论与实践研究”(21&ZD027)。
关键词
谢觉哉
倡导节俭
监督财政
审计制度
惩治浪费
审计史
中央八项规定
Xie Juezai
advocating for frugality
overseeing public finance
audit system
punishing waste
audit history
Central committee's eight-point decision
