Abstract：China adopted an integrated system of supervision and audit in most ofthe ancient times. The reason lies in that supervision and audit have highly aligned goals in ancient China. During the period of the Republic of China, the unified system of supervision and audit established on the basis of the western parliamentary supervision and China ancient system of supervision made big progress. However, this system still had many shortcomings. New China adopted an institutional arrangement separate auditing and supervision as independent process. At present, the goals of auditing and supervision have been greatly alienated, and the existence of an independent and professional auditing agency is an inherent requirement for the modern development of national governance. Accordingly, it is no longer appropriate to continue to implement the unified system of supervision and audit. In achieving the respective goals of supervision and audit and the goal of national governance as a whole, the coordination between the two should be strengthened on the basis of the separation of supervision and audit.
李明辉. 我国监察与审计关系的历史考察与现实启示[J]. 浙江工商大学学报, 2023, 37(2): 106-117.
LI Minghui. Relationship Between Audit and Supervision: Historical Analysis and Lessons. Journal of Zhejing Gongshang University, 2023, 37(2): 106-117.
2023, Vol. 37 
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