论国家审计文化的本质  

Study on the Essence of National Audit Culture

作　　者：王棣华[1] 

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116025

出　　处：《湖南财政经济学院学报》2013年第5期36-43,共8页Journal of Hunan University of Finance and Economics

基　　金：辽宁省哲学社会科学规划基金项目"辽宁省社会中介组织和机构改革研究--以会计师事务所为分析重点"(项目编号:L08BJY057)后续成果

摘　　要：国家审计文化是在国家审计的长期实践中产生的深入国家审计人员心田的精神理念、价值标准、制度规范。国家审计文化是国家审计的产物,受到许多因素影响。国家审计文化与国家文化密切相连,是国家文化的重要组成部分。国家审计文化具有国本性、主体性、潜在性、历史性、技术性等本质特征。我国的国家审计文化需要有自己的道路自信、理论自信,需要有自己的核心价值观。The national audit culture is a spirit of philosophy, a type of value standard and institutional norms which has been deeply into the heart of national auditors in the long - term practice. National audit culture is the product of national audit and affected by many factors. The national audit culture is closely linked to the national culture and an important part of it. The essential characteristics of the national audit culture include foundation of the nation, subjectivity, potentiality, historicity and technicality. The national audit cultural in China need confidence of the road and theory, we also should have our own core values about it.

关 键 词：国家审计 国家审计文化 传统文化 

分 类 号：F239[经济管理—会计学] G112[经济管理—国民经济]