National audit is an integral part for state governance. The history of China's auditing system can be traced back to the Xia and Shang dynasties (21st-11th Century B.C.). During the Western Zhou Dynasty (11th Century-771 B.C.), the official position called Sikuai was established to administer and examine national accounting, while Zaifu was established for supervision over the financial revenues and expenditures of all high-ranking officials. In the following centuries spanning the Spring and Autumn Period, Warring States Period, Qin, and Han dynasties, a system called Shangji was implemented to intensify governmental supervision over the officials. From the Sui to the early Tang, Bibu was designated for central government as the institution specializing in audit, while both the central and local governments had created "supervisory officer" posts to evaluate administrative efficiency and carry out financial audit. The Royal Audit Court established during the Southern Song (1127-1279) was ancient China's first institution to be officially named with the formal use of the term "audit." During the Yuan (1279-1368), Ming (1368-1644), and Qing (1644-1911) periods, the duties of auditing supervision were primarily performed by kedao, an official post in supervisory organs.
China National Philatelic Corporation will issue two FDCs and a commemorative cancellation respectively.