摘要
国家审计文化建设是国家审计人员的价值观念、行为标准和道德规范的设计、实施、认同和完善的过程。国家审计文化建设的路径主要有:把儒家文化与西方文化的精髓吸收到国家审计文化建设中、把国家审计制度融入国家审计文化建设中、在绩效考评中落实并完善国家审计文化建设。
The construction of government audit culture is a process of auditors＇ designing, executing, recognizing and perfecting in terms of value of ideas, behavioral codes and moral regulations. The path to do this is as follows ： to combine with the gist of beth Confucianism and Western culture in the above construction, to integrate the auditing system into the auditing culture and use the competence evaluation in the practice.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第5期12-18,共7页
Journal of Audit & Economics
基金
国家社会科学基金项目(08BJY025)
教育部新世纪优秀人才支持计划项目(NCET-06-0703)
湖南省软科学项目(2008ZK3095)
关键词
国家审计文化建设
东西方文化精髓
国家审计制度建设
审计工作绩效考评
government auditing culture
gist of oriental and western culture
construction of government auditing system
evaluation of auditing performance
