摘要
构建中国审计学自主知识体系是审计学科高质量发展肩负的重要使命,也是中国审计走向世界前沿的历史机遇。新时代中国审计学自主知识体系构建不仅为优化全球审计知识体系贡献中国智慧,还为审计学科创新建设、审计事业高质量发展提供理论和智力支撑,具有鲜明的时代价值。加快构建中国审计学自主知识体系,要把深刻理解科学内涵、紧密围绕目标任务、切实体现本质特征作为根本遵循,形成以审计学科体系建设为根本依托,以审计学术体系建设为核心任务,以审计话语体系建设为关键突破的内容框架,通过以党的领导为根本、以协同联动为抓手、以中国实践为中心的“三为一体”发展路径,更好地实现审计知识创新,为推动国家治理体系和治理能力现代化作出审计贡献。
The construction of independent knowledge system of Chinese auditing is a crucial mission for the high-quality development of the auditing discipline and represents a historic opportunity for Chinese auditing to reach the global forefront.In the new era,the construction of this system not only contributes Chinese wisdom to optimizing the global auditing knowledge system but also provides theoretical and intellectual support for the innovative development of the auditing discipline and the high-quality advancement of audit practices,which demonstrates distinct contemporary value.To accelerate this endeavor,we must adhere to the fundamental principles of deeply understanding its scientific essence,closely aligning with its objectives and tasks,and authentically reflecting its defining features.The framework should consist of three central pillars:discipline system development as the foundation,academic system building as the core task,and discourse system development as the key breakthrough.Adopting a three-pronged approach—anchored in the Party s leadership,driven by collaborative mechanisms,and centered on Chinese practices—will better achieve innovation in auditing knowledge,and enable auditing to make its own contributions to modernizing China s system and capacity for governance.
作者
徐玉德
李艺玮
崔菁颖
XU Yude;LI Yiwei;CUI Jingying(Chinese Academy of Fiscal Sciences,Beijing 100142,China)
出处
《审计与经济研究》
北大核心
2025年第4期8-17,共10页
Journal of Audit & Economics
基金
国家社会科学基金项目(23STA017)
财政部会计名家培养工程项目(财会[2018]29号)。
关键词
中国审计学自主知识体系
根本遵循
总体框架
审计学科体系
审计学术体系
审计话语体系
independent knowledge system of Chinese auditing
fundamental principle
overall framework
auditing discipline system
auditing academic system
auditing discourse system
