摘要
政治制度结构是会计审计赖以生存和发展的重要制度环境。与此同时,会计审计的发展对于推动政治文明的建设也具有重要影响。党的十八大和十八届三中全会提出建设中国特色社会主义政治文明,必然会对会计审计的发展提出一系列的新要求、新任务。会计审计如何助力政治文明建设,本文从政治民主化、政治公开化、政治法治化、政治高效化、政治清廉化和政治稳定化六个方面,围绕政治文明建设对会计审计的要求以及会计审计如何助力政治文明建设进行了讨论。
Political system is a necessary system environment for the accounting and auditing system to rely on. Meanwhile,the development of accounting and auditing has important influence on promoting the construction of political civilization. On the the 18 th CPC National Congress and the Third Plenary Session of the 18 th CPC Central Committee,Chinese government proposed to construct Socialist political civilization with Chinese characteristics,which also brought new requirements and tasks to the development of accounting and auditing. This paper aims to explain the interactions between the construction of political civilization and the development of accounting and auditing through the six following aspects: political democratization,political openness,political legalization,political efficiency,political incorruptibility,and political stabilization.
出处
《会计研究》
CSSCI
北大核心
2014年第7期3-11,96,共9页
Accounting Research
