国家审计人员工匠精神的内涵与文化滋养  

The Connotations and Cultural Nourishment of State Auditors' Craftman Spirit

作　　者：唐衍军[1] 

机构地区：[1]江西财经大学会计发展研究中心

出　　处：《财会通讯（上）》2018年第1期108-110,共3页Communication of Finance and Accounting

基　　金：江西省社会科学"十二五"(2015)规划项目"特殊普通合伙制会计师事务所利润分享;规模效率与审计质量研究"(项目编号:15YJ10);江西省高校人文社科规划项目"进入权机制;事务所规模与审计质量"(项目编号:GL1518)阶段性研究成果

摘　　要：培育和弘扬"工匠精神"是国家审计职业化发展的内在要求。国家审计人员应树立尽责奉献的职业态度、锤炼精益求精的职业品格、发扬知行合一的求真精神。中华优秀传统文化与"工匠精神"的内涵相吻合,为审计人员"工匠精神"的培育提供了丰沃的土壤。审计行业需要充分挖掘和利用中华优秀传统文化的教育价值,经由"匠德"、"匠心"、"匠知"、"匠行"、"匠道"、"匠术"等多个维度培育审计人员的"工匠精神"。融传统文化之精华于审计人员"工匠精神"培育重点在于,加强以"诚信文化"为核心的"匠德"培育、以"和合文化"为核心的"匠心"培育、以"笃学文化"为核心的"匠知"培育、以"求实文化"为核心的"匠行"培育、以"忧乐文化"为核心的"匠道"培育以及以"创新文化"为核心的"匠术"培育。The professional development of state auditors needs the inheritance and cultivation of craftman spirit. The sate auditors should establish the craftman spirit of dedication, excellent pursing, and realistic. Chinese excellent traditional culture is consistent with the connotation of craftsman spirit, which provides the soil for the cultivation of state auditors' craftsman spirit. The satte audit industry needs to fully exploit the educational value of Chinese traditional culture,to cultivate auditors' craftman spirit from the aspects of "craftsmans' morality","craftsmans' mind","craftsmans' knowledge","craftsmans' behavior ","craftsmans' Dao",and"craftsmans' art". Introduce Chinese traditional culture into the cultivation of state auditors' craftman spirit should focus below fields:the "craftsmans' morality"cultivation centering on credibility culture,the "craftsmans' mind"cultivation centering on harmonious culture, the "craftsmans' knowledge"cultivation centering on studious culture, the "craftsmans' behavior "cultivation centering on realistic culture,the "craftsmans' Dao"cultivation centering on responsibility culture, and the"craftsmans' art"cultivation centering on innovation culture.

关 键 词：工匠精神 传统文化 国家审计 职业素养 

分 类 号：F239.44[经济管理—会计学]