民国时期的审计考试文化及其启示
发布时间：2018-08-28 14:36
【摘要】：民国时期出现了专门的审计考试制度,这是近代中国审计职业化开始的标志之一,其中内含的审计考试文化是中国传统科举文化与近代西方审计职业考试制度相结合的产物。民国时期的审计考试在考试目的、考试资格、考试科目、考试权、保证人等方面与中国科举文化有很大的相似性,可谓对中国传统科举文化的继承。在此基础上,民国时期的审计考试文化又借鉴了西方审计职业考试制度,主要体现为:考试资格强调学历与经验并重、考试科目突出了实用性、考试有相当完备的法规保障。它对当代的启示有:一是学习西方文化时不要照搬照抄,要继承中国传统优秀文化,要有文化自信。二是制定《政府审计人员考试条例》,发展政府审计考试文化。三是改革民间审计考试制度,丰富民间审计的考试文化。
[Abstract]:The emergence of a special auditing examination system in the Republic of China is one of the symbols of the beginning of the auditing profession in modern China. The audit examination culture contained therein is the product of the combination of the Chinese traditional imperial examination culture and the modern western auditing professional examination system. The audit examination in the period of the Republic of China has great similarity with the Chinese imperial examination culture in the aspects of examination purpose, examination qualification, examination subject, examination right, guarantor and so on, which can be described as the inheritance of Chinese traditional imperial examination culture. On this basis, the auditing examination culture of the Republic of China also draws lessons from the western audit professional examination system, which mainly embodies: the examination qualification emphasizes the equal importance of education and experience, the examination subjects are prominent in practicability, and the examination has quite complete legal guarantee. Its enlightenment to the present age is: first, when learning western culture, we should not copy it, inherit Chinese traditional excellent culture, and have cultural confidence. Second, the formulation of the Government Audit examination regulations, the development of government audit examination culture. Third, reform the examination system of folk audit, enrich the examination culture of folk audit.
【作者单位】： 浙江科技学院;
【基金】：2015年教育部人文社会科学研究青年基金项目“民国时期的审计文化研究”(项目编号:15YJC790161)阶段性研究成果
【分类号】：F239.22;K258
本文编号：2209671
[Abstract]:The emergence of a special auditing examination system in the Republic of China is one of the symbols of the beginning of the auditing profession in modern China. The audit examination culture contained therein is the product of the combination of the Chinese traditional imperial examination culture and the modern western auditing professional examination system. The audit examination in the period of the Republic of China has great similarity with the Chinese imperial examination culture in the aspects of examination purpose, examination qualification, examination subject, examination right, guarantor and so on, which can be described as the inheritance of Chinese traditional imperial examination culture. On this basis, the auditing examination culture of the Republic of China also draws lessons from the western audit professional examination system, which mainly embodies: the examination qualification emphasizes the equal importance of education and experience, the examination subjects are prominent in practicability, and the examination has quite complete legal guarantee. Its enlightenment to the present age is: first, when learning western culture, we should not copy it, inherit Chinese traditional excellent culture, and have cultural confidence. Second, the formulation of the Government Audit examination regulations, the development of government audit examination culture. Third, reform the examination system of folk audit, enrich the examination culture of folk audit.
【作者单位】： 浙江科技学院;
【基金】：2015年教育部人文社会科学研究青年基金项目“民国时期的审计文化研究”(项目编号:15YJC790161)阶段性研究成果
【分类号】：F239.22;K258
【相似文献】
相关期刊论文 前1条
1 李里峰;代性及其限度:民国文官考试制度平议[J];安徽史学;2004年05期
相关博士学位论文 前1条
1 胡向东;民国时期中国考试制度的转型与重构[D];华中师范大学;2006年
，本文编号：2209671
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