本文關(guān)鍵詞： 民國(guó) 政府審計(jì) 審計(jì)文化 審計(jì)史　出處：《江西社會(huì)科學(xué)》2017年03期 　論文類型：期刊論文

【摘要】：民國(guó)時(shí)期產(chǎn)生了具有中國(guó)近代意義的政府審計(jì),其體現(xiàn)的政府審計(jì)文化包括:審計(jì)立法中體現(xiàn)的憲法、組織法、審計(jì)法和審計(jì)法細(xì)則四位一體的法律文化;審計(jì)組織制度中體現(xiàn)的中國(guó)傳統(tǒng)監(jiān)察和西方獨(dú)立審計(jì)思想相結(jié)合的監(jiān)審合一組織文化;審計(jì)人員就任時(shí)體現(xiàn)的"奉行法令,忠于職守,廉潔自律"的宣誓文化;審計(jì)人員工作中體現(xiàn)的民主、公開(kāi)的工作文化;審計(jì)人員中體現(xiàn)的學(xué)習(xí)孫中山"五權(quán)憲法"和"三民主義"的學(xué)習(xí)文化;審計(jì)高官業(yè)余生活中體現(xiàn)的高雅、剛正的書(shū)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(xué)院經(jīng)濟(jì)與管理學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)研究基金青年項(xiàng)目“民國(guó)時(shí)期的審計(jì)文化研究”(15YJC790161)
【分類號(hào)】：D922.27;D929;K258
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本文編號(hào)：1504353