Scott No: -
Serial number: 2012-31
Values in set: 4
Date of issue: November 30, 2012
Denomination: 480 fen
Designer: Wang Tao
Size of stamps: 40 * 30 mm
Perforation: 13
Sheet composition: 16 (4 Sets)
Size of sheet: 190 * 180 mm
Printing process: Photogravure
Printing House: Beijing Postage Stamp Printing Works

On November 30, 2012, the special stamp set "China's Audit" (catalog number 2012-32) was officially issued to commemorate the 30th anniversary of the establishment of China's modern audit institutions, systematically presenting the continuous development of China's audit tradition from ancient times to the present. The set consists of four stamps, each with a face value of 1.20 yuan, for a total face value of 4.80 yuan. The stamps were designed by Wang Tao and printed by Beijing Stamp Printing Works using the photogravure process.

The four stamps follow a clear chronological sequence: Audit Origins – Ancient Audit – Red Audit – Contemporary Audit, tracing the evolution of fiscal supervision systems over thousands of years. From the early embryonic forms of auditing in the pre-Qin period, to the establishment of formal audit institutions in ancient times, to the exploration of audit practices during the revolutionary era, and finally to the establishment of the modern legal audit system, the set fully presents the inheritance of Chinese audit culture and highlights the important role of audit supervision in national governance.

Stamp Designs and Historical Background:

Audit Origins

Image: The main feature is the Western Zhou bronze Shi Song Ding (Bell Tripod of Shi Song), with Han Dynasty pictorial bricks depicting official performance evaluations and bronze inscription elements in the background.

History: During the Shang and Zhou dynasties, systems for auditing property and evaluating officials emerged. In the Western Zhou, the positions of "Si Hui" and "Zai Fu" carried out economic supervision functions. The Qin and Han dynasties implemented the Shangji (reporting for appraisal) system, representing the earliest origins of Chinese audit thought and activities.

Significance: Bears witness to the earliest sprouts of audit supervision activities on Chinese soil.

Ancient Audit

Image: A bronze seal of the "Military Audit Department of the Xuanfu Disposal Commissioner's Office" from the Southern Song Dynasty, with ancient documentary materials in the background.

History: During the Southern Song Dynasty, the Audit Department (Shenji Si) was established, marking the first time in Chinese history that a specialized supervisory body was officially named "Audit," signifying the institutionalization of ancient audit practices. This bronze seal, cast in the fourth year of the Jianyan era (1130), is a highly representative physical artifact.

Significance: The historical origin of the name "Audit" and a landmark artifact of the maturation of the ancient audit system.

Red Audit

Image: The text of the "Audit Regulations," accompanied by the Party emblem and the site of the Chinese Soviet Audit Committee.

History: During the Agrarian Revolution, the Chinese Soviet Republic established a red audit system, promulgated audit regulations, and strictly supervised fiscal revenues and expenditures to safeguard revolutionary supplies, pioneering the people's audit under the leadership of the Communist Party of China.

Significance: The starting point of the people's audit cause and a historical testimony to the tradition of red fiscal supervision.

Contemporary Audit

Image: The Constitution of the People's Republic of China and the Audit Law, with the National Audit Office building in the background.

History: The 1982 Constitution established the audit supervision system. In 1983, the National Audit Office was formally established to carry out audit work in accordance with the law, building a modern audit supervision system with Chinese characteristics.

Significance: The legal foundation for audit in accordance with the law in the new era and a symbol of the modern national audit cause.

Artistic and Design Features:

Chronological Narrative: The four stamps are printed in a continuous format, forming a complete historical scroll with coherent content.

Color Coding: The two stamps on ancient history use a warm gray antique tone, while the Red Audit and Contemporary Audit stamps use a red tone, creating a clear distinction in period atmosphere.

Element Selection: The stamps feature representative artifacts, documents, and buildings, providing strong historical evidence while avoiding excessive ornamentation.

Sheet Design: The sheet includes a bridge section featuring a sculpture from the China Audit Museum, enriching the cultural depth of the sheet.

This stamp set is the only audit-themed special stamp issue in New China, with a rare and unique subject that spans ancient financial history, revolutionary history, and contemporary rule-of-law construction. It combines cultural relics and governmental themes, making it suitable for thematic collections on finance, tax, rule of law, red finance, and ancient official systems. The four stamps form a complete narrative with a clear historical thread, offering outstanding thematic collectible value.