我国国家审计文化建设的内涵和路径研究

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.

A Study on the Connotation and Path to the Construction of Government Auditing Culture

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 both 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.