全面深化改革背景下的審計文化變遷研究

摘 要：全面深化改革是中國在特定歷史背景下推出的一系列重大改革措施，對我國的審計工作提出更高的要求。審計文化是在長期審計實踐中形成的歷史積淀，隨著審計環(huán)境的變化而變化。通過加強對全面深化改革背景下審計文化變遷的認識，為審計實踐提供理論參考和實踐指導(dǎo)，從而促進審計工作的質(zhì)量和效率的提高。

關(guān)鍵詞：全面深化改革；審計文化；審計法律；審計方法；審計組織

中圖分類號：F239; G641    文獻標(biāo)識碼：A    DOI：10.13411/j.cnki.sxsx.2024.04.004

Research on the Change of Audit Culture Under the Background of

Comprehensively Deepening Reform

Abstract：The policy of comprehensively deepening reform is a series of major reform measures launched by China under the specific historical background， which puts forward higher requirements for China’s audit work. Audit culture is a historical accumulation formed in long-term audit practice， which changes with the changes in the audit environment. Through strengthening the understanding of the change of audit culture under the background of comprehensive deepening reform， the paper provides theoretical reference and practical guidance for audit practice， so as to promote the improvement of the quality and efficiency of audit work.

Key words：comprehensively deepening reform; audit culture; audit law; audit method; audit organization

黨的十八大以來，以習(xí)近平同志為核心的黨中央提出全面深化改革的戰(zhàn)略部署，我國取得了一系列歷史性成就，發(fā)生了一系列歷史性變革。（剩余4426字）