1
Engels: Socialism: Utopian and Scientific. Marx Engels Selected Works, 2nd ed., Vol. 3. Beijing: People’s Publishing House, June 1995, pp. 740–741.
2
Complete Works of Marx and Engels, Vol. 4. Beijing: People’s Publishing House, June 1995, pp. 320–321.
3
Chien Mu, China’s Rise and Fall, 1st ed., New Revision. Beijing: Jiuzhou Press, 2012, p. 2.
6
(U.S.) Douglass C. North, “New Institutional Economics and Development,” in Transition, Rules and Institutional Choice, edited by Sun Kuanping. Beijing: Social Sciences Academic Press, 2004, pp. 3–4. (“North” mentioned in this paragraph remains consistent with the commonly used expressions hereof.)
7
Paul L. Joskow, A Report Card. June 2, 2004; Oliver Williamson, a representative personage of new institutional economics. About systems levels, refer to Joskow.
8
Liu Jiayi, “National Governance and State Audit.” Social Sciences in China, No. 6, 2012, p. 60.
10
Liu Jiayi (chief editor), Study on the Auditing Theory of Socialism with Chinese Characteristics (Rev. ed.). Beijing: Commercial Press, China Modern Economic Publishing House, 2015, p. 8.
11
Han Dayuan, “Formal Meaning and Material Significance of ‘A Country under Rule of Law. Procuratorial Daily, January 14, 2014.
13
For relevant arguments, see Tang Yalin, Theoretical Investigation, Issue No. 3, 2015.
14
Scientific Research Institute of the China National Audit Office, Introduction to Foreign Audit Supervision System. Beijing: China Modern Economic Publishing House, 2013, p. 4.
15
For relevant arguments, see Liu.
16
For relevant situation, see Scientific Research Institute of the China National Audit Office, p. 4.
18
Xi Jinping, “Unswervingly Adhering to and Developing Socialism with Chinese Characteristics.” In The Governance of China, 1st ed. Edited by Xi Jinping. Beijing: Foreign Languages Press, October 2014), p. 22.
19
China Steering Committee of Compiling and Reviewing Cadre Training Materials, Uphold and Develop Socialism with Chinese Characteristics. Beijing: People’s Publishing House, 2015, p. 1.
20
Xi Jinping’s speech at the College of Europe in Bruges, April 1, 2014.
21
In some studies of audit history, the auditing of this period was called official auditing, which was a designation relative to the “social (nongovernmental) auditing.” There was no “non-governmental auditing” in the Shang and Zhou Dynasties. To summarize the features of auditing system during this period more precisely, this book uses official auditing.
22
Wen Shuo, The World History of Auditing, Rev. ed. Beijing: Enterprise Management Publishing House, 1996.
23
Li Jinhua (chief editor), The History of Audit in China, Vol. 1. Beijing: China Modern Economic Publishing House, 2004.
24
(U.S.) Michael Chatfield, A History of Accounting Thought, translated by Wen Shuo, Dong Xiaobo, et al. Beijing: China Commerce and Trade Press, 1989.
25
Edited by the Editorial Office of Zhonghua Book Company Gao Heng, “Several Issues about Officials in the Bamboo Slips of the Qin Dynasty,” In Studies on Bamboo Slips of the Qin State from Yunmeng. Beijing: Zhonghua Book Company, 1981. P207
26
Yan Kejun, All Three States Articles (Complete Collection of Literature from the Ancient Past through the Six Dynasties, Vol. 1), Vol. 21: Discussion on Politics by Xiahou Xuan, quoted from Records of Wei: Biography of Xiahou Xuan. Beijing: Zhonghua Book Company, 1965
27
Yan Shigu (Tang Dynasty) and Ban Gu (Han Dynasty), The History of the Former Han, Vol. 83: Biography of Zhu Bo. Beijing: Zhonghua Book Company
28
Li Jinhua (ed.), The History of Audit in China, Vol. 1. Beijing: China Modern Economic Publishing House, 2004.
29
Zhang Shuo, Zhang Jiuling, et al. The Six Statutes of the Tang Dynasty, Vol. 6: Ministerial Directors and Vice Directors of Bibu, Beijing: Zhonghua Book Company.
30
Liu Xu, et al. (Later Jin Dynasty), Old Book of the Tang, Vol. 118, Biography of Yang Yan, Beijing: Zhonghua Book Company.
31
Shang Yongliang and Hong Yinghua, The Collections of Liu Zongyuan, Vol. 26: Records of Administrative Offices, Beijing: The Commercial Press, p. 704.
32
Li Fang, Song Bai, and Xu Xuan, Best Literary Works, Vol. 807, The New Creation of Censorate: Records of Imperial Secretariat Ministry. Beijing: Zhonghua Book Company
33
Li Tao, Extended Continuation to Zizhi Tongjian, Vol. 99. Beijing: Zhonghua Book Company
34
Tuotuo and Alutu, The History of Song Dynasty, Vol. 179: Shihuo Zhi I. Beijing: Zhonghua Book Company
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