论国家审计文化的本质

国家审计文化是在国家审计的长期实践中产生的深入国家审计人员心田的精神理念、价值标准、制度规范。国家审计文化是国家审计的产物,受到许多因素影响。国家审计文化与国家文化密切相连,是国家文化的重要组成部分。国家审计文化具有国本性、主体性、潜在性、历史性、技术性等本质特征。我国的国家审计文化需要有自己的道路自信、理论自信,需要有自己的核心价值观。

Study on the Essence of National Audit Culture

The national audit culture is a spirit of philosophy, a type of value standard and institutional norms which has been deeply into the heart of national auditors in the long - term practice. National audit culture is the product of national audit and affected by many factors. The national audit culture is closely linked to the national culture and an important part of it. The essential characteristics of the national audit culture include foundation of the nation, subjectivity, potentiality, historicity and technicality. The national audit cultural in China need confidence of the road and theory, we also should have our own core values about it.