论构建中国审计学自主知识体系  

On the Construction of the Independent Knowledge System of China's Auditing

作　　者：董必荣[1] 徐志耀 陈汉文 DONG Birong;XU Zhiyao;CHEN Hanwen(School of Accounting,Nanjing Audit University,Nanjing 211815,China;School of Government Audit,Nanjing Audit University,Nanjing 211815,China;Faculty of Auditing,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学会计学院,江苏南京211815 [2]南京审计大学政府审计学院,江苏南京211815 [3]南京审计大学审计学部,江苏南京211815

出　　处：《审计与经济研究》2025年第1期1-15,共15页Journal of Audit & Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目(22JZD010);国家自然科学基金重点项目(71932003)。

摘　　要：加快构建中国审计学自主知识体系,是学习贯彻习近平总书记关于审计工作的系列重要讲话和重要指示批示精神,回答审计领域“中国之问、人民之问、时代之问、世界之问”的必然要求。中国审计学自主知识体系的构建,要以习近平新时代中国特色社会主义思想为根本遵循,坚持党对审计工作的全面领导,锚定“中国自主与中国特色、体系完整与逻辑自洽、源自实践与服务实践、自信开放与引领国际”发展目标,以马克思主义及其中国化理论为归依形成中国自主的审计概念体系和基本理论,以研究型审计为核心方法论形成顶天立地的中国自主审计模型,以数智技术为主要工具形成守正创新的中国自主审计模式,以中国政治经济学和中国管理学为研究范式提升中国审计国际影响力。中国审计学自主知识体系的基本内核是习近平新时代中国特色社会主义思想,核心内容是对习近平新时代中国特色社会主义思想在审计领域具体运用与生动实践的体系化研究和学理化阐释,就其构建路径而言,要坚持以习近平总书记关于审计工作重要论述为根本指引,从审计基本理论、国家审计、内部审计、社会审计和国际审计等核心领域入手,进行重点突破和系统构建。Accelerating the construction of the independent knowledge system of China's auditing is an inevitable requirement for implementing the spirit of General Secretary Xi Jinping's series of important speeches and important instructions on auditing work,and answering the questions of“China,the people,the times,and the world”in the field of auditing.The construction of the independent knowledge system China's auditing should be fundamentally followed by Xi Jinping's Thought on Socialism with Chinese Characteristics,adhere to the party's overall leadership over auditing,and anchor“China's independence and Chinese characteristics,system integrity and logical self-consistency,self-confidence,openness and international leadership from practice and service practice,”based on Marxism and Sinicization theory to form China's independent audit concept system and basic theory,with research audit as the core methodology to form a high-level Chinese independent audit model,with information technology as the main tool,we will form an upright and innovative independent audit model in China,and take Chinese political economy and Chinese management as the research paradigm to enhance the international influence of Chinese auditing.We should bear in mind that the key contents of the above system is Xi Jinping's Thought on Socialism with Chinese Characteristics.As far as its construction path is concerned,it is necessary to adhere to the important exposition of General Secretary Xi Jinping on auditing as the fundamental guidance,and start from the basic theory of auditing,national auditing,internal auditing,social auditing and international auditing and other core areas to make important breakthroughs and systematic construction.

关 键 词：中国审计学自主知识体系 总体框架 核心领域 审计学一级学科 

分 类 号：F239[经济管理—会计学]