全面深化改革背景下的审计文化变迁研究  

Research on the Change of Audit Culture Under the Background of Comprehensively Deepening Reform

作　　者：王毅 郝思淇 WANG Yi;HAO Siqi(School of Marxism,Yantai University,Yantai 264005,China)

机构地区：[1]烟台大学马克思主义学院,山东烟台264005

出　　处：《陕西行政学院学报》2024年第4期20-22,共3页Journal of Shaanxi Academy of Governance

摘　　要：全面深化改革是中国在特定历史背景下推出的一系列重大改革措施,对我国的审计工作提出更高的要求。审计文化是在长期审计实践中形成的历史积淀,随着审计环境的变化而变化。通过加强对全面深化改革背景下审计文化变迁的认识,为审计实践提供理论参考和实践指导,从而促进审计工作的质量和效率的提高。The policy of comprehensively deepening reform is a series of major reform measures launched by China under the specific historical background,which puts forward higher requirements for China’s audit work.Audit culture is a historical accumulation formed in long-term audit practice,which changes with the changes in the audit environment.Through strengthening the understanding of the change of audit culture under the background of comprehensive deepening reform,the paper provides theoretical reference and practical guidance for audit practice,so as to promote the improvement of the quality and efficiency of audit work.

关 键 词：全面深化改革 审计文化 审计法律 审计方法 审计组织 

分 类 号：F239[经济管理—会计学] G641[经济管理—国民经济]