A Brief Analysis of China Audit History--Based on Marxist Institutional Thought

Abstract

China audit system is formed under the guidance of Marxist theory.Marxism,as the guiding ideology of the Communist Party of China,has played an important role in the development of China audit system.Since the founding of the People’s Republic of China,the Communist Party of China has always upheld the Marxist theory as the guidance,and formed a series of audit systems with Chinese characteristics in the process of leading national construction.Starting from the basic principles of Marxism,this paper summarizes the audit system with Chinese characteristics in the history of China audit system by combing the history of China audit system and examining the representative auditing offi ces in the history of audit.