以习近平总书记关于审计工作的重要论述为指引 建构中国审计学自主知识体系

• 作者： 秦荣生 ¹
• 作者单位：
  1.  北京国家会计学院
• 提交时间：2024-10-14

摘要: 审计学是哲学社会科学的重要分支，建构中国审计学自主知识体系，就是要建构审计学自主学科体系、学术体系、话语体系。本文从中国审计学自主知识体系的涵义与特征出发，明确以习近平总书记关于审计工作的重要论述为指引，提出了建构中国审计学自主知识体系的意义和原则；根据中国特色审计学自身承载的学科使命、发展责任，总结中国审计经验，独创性提出了建构中国审计学自主知识体系的实现路径，包括实行数据驱动的研究范式建构中国审计学自主学科体系，加强跨学科研究合作交流建构中国审计学自主学术体系，优化中国审计叙事方式建构中国审计学自主话语体系，依托中国审计案例建构中国审计学自主教材体系，创新中国审计自主人才培养模式建设高素质专业化审计干部队伍。

Abstract: Abstract: Auditing is an important branch of philosophical and social sciences. To construct an independent knowledge system for Chinese auditing, it is necessary to establish an independent disciplinary, academic, and discourse systems. This study starts from the meaning and characteristics of the independent knowledge system for Chinese auditing, and takes Xi Jinping's important observations on auditing as a guideline, and puts forward the significance and principles of constructing the independent knowledge system for Chinese auditing. Based on the mission and responsibility carried by the auditing studies with Chinese characteristics, this study summarizes the experiences of Chinese auditing, and proposes an implementation path of constructing an independent knowledge system for Chinese auditing – implementing a data-driven research paradigm to construct an independent disciplinary system for Chinese auditing, strengthening interdisciplinary research cooperation and exchange to construct an independent academic system for Chinese auditing, optimizing the narration to construct an independent discourse system for Chinese auditing, relying on Chinese auditing cases to construct an independent teaching material system for Chinese auditing, innovating the training of Chinese auditors and building a high-quality audit professionals.
Keywords: auditing, independent knowledge system, implementation path

• 分类： 工商管理学 >> 会计学
• 稿件状态： 已被期刊录用
期刊名称： 《审计研究》 “国家审计与国家治理”专栏
• 引用： PSSXiv:202410.01099 (或此版本 PSSXiv:202410.01099V1)
  DOI:10.12451/202410.01099
  CSTR:32012.36.PSSXiv202410.01099
• 推荐引用方式： 秦荣生.以习近平总书记关于审计工作的重要论述为指引 建构中国审计学自主知识体系.哲学社会科学预印本平台:https://zsyyb.cn/abs/202410.01099.[PSSXiv:202410.01099V1] (点此复制)