History of Chinese Auditing (Volume 3,)

Author: Li Jinhua, Editor-in-Chief
Publisher:
Publishing Date: 2005-03-01
Features:
The features of this book are as follows:
1. It correctly reflects the achievements and experiences demonstrated by the historical development of Chinese auditing in the process of inheritance. Chinese auditing has a long history, with over 3,000 years of evolution. This history has integrated Chinese auditing culture with its economic culture and even the entire Chinese culture. From ancient times to the present, Chinese auditing supervision has become an important part of China's economic supervision system. The continuity, creativity, and systematic nature reflected in the inheritance of Chinese auditing history naturally embody Chinese characteristics.
2. The research findings of the third volume of A History of Chinese Auditing demonstrate its pivotal role in the entire work. In the study of each important historical auditing issue, the third volume reflects the historical logical relationship between the development of Chinese auditing from ancient to modern times, as well as the evolutionary outcomes that consistently follow the objective laws of historical development.
3. The research in the third volume further emphasizes the adherence to objectivity and impartiality in the study of historical issues. For example, the research on Chapter appropriately clarifies the continuity of the auditing efforts in revolutionary bases and liberated areas on the early development of auditing in the newly established China. It also objectively describes the innovative progress made in the establishment of unified auditing systems during the period of planned economic systems. Similarly, it fully acknowledges the adaptability of fiscal auditing and fiscal inspection activities in the early years of the founding of the country, while also realistically recognizing the historical progress achieved during the reform of China's economic system.
4. The research in the third volume systematically elaborates on the entire process of comprehensive auditing reforms during the establishment of a socialist market economy, achieving the grand goals of auditing reform. It comprehensively summarizes and fully affirms the historical experience and achievements of China's auditing reforms, promoting the unprecedented progress in modern Chinese auditing to both domestic and international audiences. This makes the research findings of the third volume scientifically significant in the overall study.
5. Building on the research of the modern auditing section of A History of Chinese Auditing, the third volume further conducts in-depth studies on specialized areas such as military auditing, internal auditing, and social auditing. Under the guidance of the research philosophy of prioritizing the present over the past, it comprehensively and emphatically explains the historical operational process and fundamental laws of the development of modern Chinese auditing. Through these specialized studies, it highlights the innovative characteristics of modern Chinese auditing during the reform process. This is an important reason why the research findings of the third volume naturally serve as the culmination of the entire study.
6. In the design of the research level of the third volume of A History of Chinese Auditing, it has formed a framework for independent and in-depth studies of state auditing, internal auditing, and social auditing. Based on the principles of auditing, it has created a systematic research framework from the perspective of the construction of the modern auditing supervision system through the objective correlations among these three areas. This design of auditing research levels has not only achieved excellent practical results but will also have a significant impact on future auditing history research.
7. The research in the third volume convincingly applies the method of analyzing and demonstrating historical case studies, thereby enhancing the persuasiveness of historical evidence and improving research effectiveness. For example, the application of case studies on state-owned enterprises auditing and internal auditing ensures that the research on historical issues and the summary of historical experience are not only practical and targeted but also effectively achieve the purpose of historical evidence.
8. The specialized research on auditing in Hong Kong, Macao, and Taiwan regions of the third volume of A History of Chinese Auditing holds special historical research value and significance. Hong Kong and Macao serve as successful examples of China's implementation of the "one country, two systems" policy, fully demonstrating this characteristic in the development of modern auditing. Taiwan is an integral part of China's territory, and similarly, its modern auditing status is inseparably linked to its modern auditing development. The third volume of A History of Chinese Auditing places importance on these specialized studies, reflecting both the systematicity and completeness of the research in this section and objectively highlighting the unique aspects of modern Chinese auditing development.