新时代企业审计伦理建设的价值、原则与路径研究  

A Research on the Value of,Principle for,and the Route to Follow in the Construction of Modern Business Auditing Ethics in A New Era

作　　者：王柳涵 WANG Liuhan(School of Marxism,Capital Normal University,Beijing 100048,China)

机构地区：[1]首都师范大学马克思主义学院,北京100048

出　　处：《常熟理工学院学报》2024年第6期93-98,共6页Journal of Changshu Institute of Technology

基　　金：国家社科重大项目“中国共产党人百年伦理精神研究”(21&ZD030)。

摘　　要：时代呼唤理论创新,加强新时代企业审计伦理建设势在必行。企业审计伦理在提升企业竞争力、加快审计现代化建设、推动经济高质量发展等方面发挥了不可替代的作用。在新的历史起点上,推进企业审计伦理建设需要以习近平文化思想为指导、以社会主义核心价值观为引领、以中华优秀传统文化为滋养、以高质量发展为旨归,在制度、文化、载体三个层面探索有效路径。In response to the call of a New Era for theoretical innovation,it is imperative for business enterprises to strengthen the construction of auditing ethics.Business auditing ethics plays an irreplaceable role in enhancing corporate competitiveness,speeding up auditing modernization and promoting high-quality economic development.With the dawn of a new historical phase,it is necessary to take Xi Jinping Thought on Culture as guiding theory the core socialist value system as guiding principle,the excellent traditional Chinese culture as nourishment,and high-quality development as aim.In process,we can hopefully explore and discover a path to effectively promote business auditing ethics that incorporates system,culture and embodiment.

关 键 词：审计伦理 企业伦理 审计文化 

分 类 号：F239[经济管理—会计学]