本文關鍵詞： 民國 政府審計 審計文化 審計史　出處：《江西社會科學》2017年03期 　論文類型：期刊論文

【摘要】：民國時期產(chǎn)生了具有中國近代意義的政府審計,其體現(xiàn)的政府審計文化包括:審計立法中體現(xiàn)的憲法、組織法、審計法和審計法細則四位一體的法律文化;審計組織制度中體現(xiàn)的中國傳統(tǒng)監(jiān)察和西方獨立審計思想相結合的監(jiān)審合一組織文化;審計人員就任時體現(xiàn)的"奉行法令,忠于職守,廉潔自律"的宣誓文化;審計人員工作中體現(xiàn)的民主、公開的工作文化;審計人員中體現(xiàn)的學習孫中山"五權憲法"和"三民主義"的學習文化;審計高官業(yè)余生活中體現(xiàn)的高雅、剛正的書法文化。
[Abstract]:During the period of the Republic of China, the government audit with modern significance came into being. The government audit culture embodied in the auditing legislation included the constitution, the organic law, the audit law and the detailed rules of the audit law. The traditional supervision and the western independent audit thought are combined in the audit organization system, and the oath culture of "follow the law, be faithful to the duty, be honest and self-discipline" is embodied when the auditor takes office. The democratic and open work culture embodied in auditors' work; the study culture of Sun Zhongshan's "five powers Constitution" and "three people's principles" embodied by auditors; and the elegant and upright calligraphy culture embodied in the amateur lives of audit officials.
【作者單位】： 浙江科技學院經(jīng)濟與管理學院;
【基金】：教育部人文社會科學研究基金青年項目“民國時期的審計文化研究”(15YJC790161)
【分類號】：D922.27;D929;K258
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本文編號：1504353