Former Site of the Central Audit Committee of the Chinese Soviet Republic

Former Site of the Central Audit Committee of the Chinese Soviet Republic

The Former Site of the Central Audit Committee of the Chinese Soviet Republic is a classic red tourism attraction.

The Former Site of the Central Audit Committee of the Chinese Soviet Republic and National Patriotic Education Base for the Audit System is located within the Hongjing Scenic Area in Shazhoubay, Ruijin.

In the 1930s, when the Provisional Central Government of the Chinese Soviet Republic was established, along with unified political and military systems, a unified financial management and audit system was also put in place. The reason for establishing the audit system was primarily due to the extremely difficult financial situation in the revolutionary base areas. In the early stages of the armed uprisings, various regions had exhibited chaotic practices such as indiscriminate confiscations, arbitrary taxation, and unplanned expenditures during the process of "overthrowing local tyrants and distributing land." While one of the Three Main Rules of Discipline and Eight Points for Attention of the Red Army explicitly stated that "all spoils of war must be turned over to the public," the pressing issues were how to manage these public assets and how to prevent fiscal mismanagement, waste, fraud, and anarchy. In order to consolidate the newly established revolutionary government, ensure supply lines, strengthen fiscal rectification, and plug loopholes in fiscal expenditure, the Party Central Committee was determined to establish and reinforce a unified, rigorous financial management mechanism and audit system.

In the Central Soviet Area, the recognition of the importance of the audit system was a gradual process, and the functional positioning of the audit authorities was also continuously improved and refined through practice. Before the establishment of the Central Audit Committee, the Soviet government had explored the creation of a Central Review Committee to oversee the finances of Party organizations at all levels; the establishment of financial review committees at various levels of government to examine the finances of government departments, social organizations, and the military; and the setting up of an Audit Office under the People's Commissariat of Finance at the central level, and Audit Sections within provincial finance departments, which were responsible for reviewing the budgets and final accounts of lower-level governments on behalf of higher-level authorities. All of these measures played an important role in strengthening financial oversight and management.

The restoration of the former site serves a dual purpose: firstly, to honor the martyrs and commemorate the contributions of the audit work under the Chinese Communist Party to the revolutionary cause, to establish the image of the audit profession, expand its influence, and help people better understand, value, and support audit work. Secondly, it aims to transform the site into a national patriotic education base for the audit system, making it an important venue for audit officials to receive revolutionary tradition education. This allows audit cadres to gain a deeper and more systematic understanding of the history of how audit work under the leadership of the Chinese Communist Party came into being and developed. It further promotes the revolutionary spirit of hard struggle, fearlessness of sacrifice, diligence and integrity, and selfless dedication demonstrated by the older generation of proletarian revolutionaries—inspiring audit cadres to develop a greater love for their profession, professional dedication, and willingness to contribute. This, in turn, enhances their sense of mission, responsibility, and urgency in carrying out audit work under new circumstances.