【摘要】：伴隨著25年依法審計(jì)的步伐,我國一直致力于審計(jì)法治建設(shè)的推進(jìn),一系列法律規(guī)范業(yè)已制定。然而,制度規(guī)范的作用有其客觀限度,制度的有效性受到價(jià)值觀念和文化環(huán)境的限制,超過這一限制,制度將不堪重負(fù)而趨于無效。因此,在新時(shí)期審計(jì)法治建設(shè)的過程中,應(yīng)當(dāng)將其置于審計(jì)文化的語境中。本文闡述了審計(jì)文化與審計(jì)法治的內(nèi)涵和聯(lián)系,以審計(jì)文化的三個(gè)層次即物質(zhì)文化、制度文化、觀念文化為視角,論述了審計(jì)法治的三個(gè)文化要件,進(jìn)而提出了現(xiàn)階段審計(jì)文化重塑對審計(jì)法治的影響,深入思考了新審計(jì)文化環(huán)境下如何推動(dòng)法治建設(shè)的不斷發(fā)展與完善。
[Abstract]:With the pace of audit according to law for 25 years, our country has been committed to the construction of audit rule of law, a series of legal norms have been formulated. However, the role of institutional norms has its objective limits, the effectiveness of the system is limited by the values and cultural environment, beyond this limit, the system will be overwhelmed and tend to be ineffective. Therefore, in the process of auditing the rule of law in the new period, it should be placed in the context of audit culture. This paper expounds the connotation and relation between audit culture and audit rule of law, and discusses the three cultural elements of audit rule of law from the perspective of material culture, system culture and concept culture. Then it puts forward the influence of the reconstruction of audit culture on the audit rule of law, and how to promote the development and perfection of the rule of law construction under the new audit culture environment.
【作者單位】： 審計(jì)署法規(guī)司;
【分類號(hào)】：F239.4

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本文編號(hào)：2264557