全面深化改革背景下的审计文化变迁研究

摘 要：全面深化改革是中国在特定历史背景下推出的一系列重大改革措施，对我国的审计工作提出更高的要求。审计文化是在长期审计实践中形成的历史积淀，随着审计环境的变化而变化。通过加强对全面深化改革背景下审计文化变迁的认识，为审计实践提供理论参考和实践指导，从而促进审计工作的质量和效率的提高。

关键词：全面深化改革；审计文化；审计法律；审计方法；审计组织

中图分类号：F239; G641    文献标识码：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

党的十八大以来，以习近平同志为核心的党中央提出全面深化改革的战略部署，我国取得了一系列历史性成就，发生了一系列历史性变革。（剩余4426字）