审计文化与廉政文化融合互促的机制、经验与启示  

The Mechanism,Experience and Enlightenment of the Integration and Promotion of Audit Culture and Anti-corruption Culture

作　　者：陈权[1] 陈晓斌[1] CHEN Quan;CHEN Xiaobin(Committee for Discipline Inspection,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学纪委,江苏南京211815

出　　处：《南京审计大学学报》2023年第6期1-9,共9页Journal of Nanjing Audit University

基　　金：江苏省2021年度高校哲学社会科学研究思政专项(2021SJB0129);江苏高校哲学社会科学研究纪检监察专项(2022SJQTZX0049)。

摘　　要：审计文化与廉政文化的融合互促对于推进党和国家监督体系建设,培养高层次审计人才,服务国家治理现代化具有重要的意义。从价值共生、需求牵引、文化溢出、互为保障等方面研究揭示审计文化与廉政文化的互动机制,并基于历史经验总结概括,审计文化与廉政文化融合互促主要体现在两者具有共同的道德规制、“红色基因”和反腐实践。从现实启示看,审计高等教育组织机构加强新时代廉洁文化建设,应以夯实清正廉洁思想根基为价值引领,以厚植廉洁奉公文化基础为价值内容,以培养廉洁自律道德操守为价值追求。The integration and mutual promotion of audit culture and anti-corruption culture are of great significance for promoting the construction of the Party and national supervision system,cultivating high-level audit talents,and serving the modernization of national governance.The article explores the interactive mechanism between audit culture and anti-corruption culture from the perspectives of value symbiosis,demand traction,cultural spillover,and mutual protection.Based on historical experience,it summarizes that the integration and mutual promotion of audit culture and anti-corruption culture are mainly reflected in their common moral regulations,“red genes”,and anti-corruption practices.From the perspective of practical inspiration,strengthening the construction of incorruptible culture in the new era by audit higher education organizations should be guided by the value of consolidating the ideological foundation of honesty and integrity,with the value content of cultivating the cultural foundation of honesty and public service,and with the value pursuit of cultivating integrity,self-discipline,and moral integrity.

关 键 词：审计文化 廉政文化 廉洁文化 审计高等教育 国家治理 国家监督 文化融合 

分 类 号：F239[经济管理—会计学] G647[经济管理—国民经济]