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- W2725365040 abstract "This chapter discusses how the prosperity of a dynasty and stability of a regime are closely linked with the performance of national supervision system, including national audit. The Western Zhou Dynasty was relatively advanced in its budget and auditing system in ancient times, and its national governance was also appraised by Confucius and others. The Official Counting System and Administrative Report System in the Shang and Zhou Dynasties were collectively referred to as the Official Auditing System. A great number of tribute activities were recorded in the Yin Ruins' Oracle-Bone Inscriptions of the Shang Dynasty (1600-1046 BC), and the tortoise shell-bridge inscription. The Examination Department of Economic Committee incorporated by the Anyuan Railway and Mine Workers Club was the earliest audit supervisory institution to appear after the founding of the Communist Party of China (CPC). All revolutionary base areas positively implemented the regulations of the Provisional Central Government for establishing the auditing system. The revolutionary base areas such as Hubei-Henan-Anhui, Sichuan-Shaanxi, Zuojiang, and Youjiang Region and Hunan-Western Hubei set up specialized audit institutions or supervision and examination institutions with audit power." @default.
- W2725365040 created "2017-07-14" @default.
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- W2725365040 date "2016-12-27" @default.
- W2725365040 modified "2023-09-23" @default.
- W2725365040 title "The Birth and Development of the Auditing System of Socialism with Chinese Characteristics" @default.
- W2725365040 doi "https://doi.org/10.1002/9781119449300.ch1" @default.
- W2725365040 hasPublicationYear "2016" @default.
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