审计文化的育人功能及实现途径探究  

Study on the Educational Functions and realization Ways of Audit Culture

作　　者：朱金福[1] ZHU Jinfu(School of Business,Ningbo City College of Vocational Technology,Ningbo,Zhejiang 315100,China)

机构地区：[1]宁波城市职业技术学院商学院,浙江宁波315100

出　　处：《南昌师范学院学报》2024年第2期96-100,共5页Journal of Nanchang Normal University

基　　金：2021浙江省课程思政教学研究项目“‘在线课程+课程思政’育人特征、困境与实施策略研究”(ZJSZKT202102)。

摘　　要：审计文化包含审计职业道德、价值观等诸多核心内容,审计文化在促进社会主义文化大发展大繁荣、建设文化强国以及发挥文化引领作用、教育引导和服务人民方面具有重要意义。基于此,研究认为要在与高校育人同步、与校园文化建设同行、与实践育人同向、与网络教育同频的过程中,注重教育主体的传递、审计主体的弘扬、高校载体的建设、网络介质的运用,拓宽审计文化育人功能的实现路径,夯实审计文化育人功能的保障措施,在优化现代审计体系中推动审计文化育人功能全面释放。Audit culture encompasses core elements such as professional ethics and values within auditing.It plays a significant role in promoting the grand development and prosperity of socialist culture,building a country strong in culture,and fulfilling cultural,educational,and service-oriented functions for the people.Based on this understanding,this paper argues that to fully harness the educational potential of audit culture,it is essential to synchronize with university education,integrate with campus culture development,align with practical education,and coordinate with online education.Focus should be placed on the transmission of educational values,promotion of audit principles,construction of academic platforms,and utilization of digital media.Expanding the pathways to implement the educational functions of audit culture and solidifying the measures to guarantee these functions are crucial for optimizing the modern audit system and fully unleashing the educational potential of audit culture.

关 键 词：审计文化 育人功能 功能实现 实现途径 

分 类 号：G641[文化科学—高等教育学] F239.0[文化科学—教育学]