论审计文化视角下的审计法治
发布时间：2018-10-11 15:28
【摘要】：伴随着25年依法审计的步伐,我国一直致力于审计法治建设的推进,一系列法律规范业已制定。然而,制度规范的作用有其客观限度,制度的有效性受到价值观念和文化环境的限制,超过这一限制,制度将不堪重负而趋于无效。因此,在新时期审计法治建设的过程中,应当将其置于审计文化的语境中。本文阐述了审计文化与审计法治的内涵和联系,以审计文化的三个层次即物质文化、制度文化、观念文化为视角,论述了审计法治的三个文化要件,进而提出了现阶段审计文化重塑对审计法治的影响,深入思考了新审计文化环境下如何推动法治建设的不断发展与完善。
[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.
【作者单位】： 审计署法规司;
【分类号】：F239.4
[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.
【作者单位】： 审计署法规司;
【分类号】：F239.4
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【共引文献】
相关期刊论文 前10条
1 朱力宇;曹啸天;;“依法治国”的科学内涵和精神实质研究综述[J];高校理论战线;2006年05期
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3 李sビ，
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