理解国家审计:一个社会文化维度的解读  

Making Sense of National Audit;;An Interpretation Based on Social Culture Dimension

作　　者：杨建荣[1] 

机构地区：[1]审计署驻上海特派员办事处,200051

出　　处：《审计研究》2013年第1期9-14,共6页Auditing Research

摘　　要：当前对中国特色社会主义国家审计事业依赖的社会文化环境和国家审计与社会文化的互动关系研究存在不足。本文尝试基于社会文化维度的人文研究思维,运用马克思文化哲学的观点和方法,解读国家审计的制度安排,系统研究文化、治理和国家审计的关系。对国家审计的角色定位进行了重新审视,在此基础上,对当代中国国家审计基于文化自觉的静态文化根基和基于文化变迁的动态文化根基进行了系统研究,并创新性地分析了国家审计在文化治理中文化批判和文化建构的作用。The current research on the social cultural environment, upon which the national audit institutions of the socialism with Chinese characteristics depended, has insufficiency as same as the study on the interaction between the national audit and social cultural. Based on humanity research thought from social culture dimension, this article attempts to use Marx＇s culture philosophy and methods to make interpretation of the state audit system arrangement, researching the relationship between the culture, governance and national audit. With reexamination the role orien- tation of the national audit, this article conducts a system study of the static culture foundation based on the cultural consciousness and the dynamic cultural foundation based on the cultural change of contemporary Chinese national audit, and a innovative analysis of the functions of the national audit on cultural criticism and cultural construction in the culture governance system.

关 键 词：国家审计 社会文化 文化环境 文化自觉 文化治理 

分 类 号：F239.44[经济管理—会计学]