全面深化改革背景下的審計(jì)文化變遷研究

摘 要：全面深化改革是中國(guó)在特定歷史背景下推出的一系列重大改革措施，對(duì)我國(guó)的審計(jì)工作提出更高的要求。審計(jì)文化是在長(zhǎng)期審計(jì)實(shí)踐中形成的歷史積淀，隨著審計(jì)環(huán)境的變化而變化。通過(guò)加強(qiáng)對(duì)全面深化改革背景下審計(jì)文化變遷的認(rèn)識(shí)，為審計(jì)實(shí)踐提供理論參考和實(shí)踐指導(dǎo)，從而促進(jìn)審計(jì)工作的質(zhì)量和效率的提高。

關(guān)鍵詞：全面深化改革；審計(jì)文化；審計(jì)法律；審計(jì)方法；審計(jì)組織

中圖分類號(hào)：F239; G641    文獻(xiàn)標(biāo)識(shí)碼：A    DOI：10.13411/j.cnki.sxsx.2024.04.004

Research on the Change of Audit Culture Under the Background of

Comprehensively Deepening Reform

Abstract：The policy of comprehensively deepening reform is a series of major reform measures launched by China under the specific historical background， which puts forward higher requirements for China’s audit work. Audit culture is a historical accumulation formed in long-term audit practice， which changes with the changes in the audit environment. Through strengthening the understanding of the change of audit culture under the background of comprehensive deepening reform， the paper provides theoretical reference and practical guidance for audit practice， so as to promote the improvement of the quality and efficiency of audit work.

Key words：comprehensively deepening reform; audit culture; audit law; audit method; audit organization

黨的十八大以來(lái)，以習(xí)近平同志為核心的黨中央提出全面深化改革的戰(zhàn)略部署，我國(guó)取得了一系列歷史性成就，發(fā)生了一系列歷史性變革。（剩余4426字）