At present, it is of great practical significance and far-reaching historical influence to put forward effective countermeasures and measures to strengthen the construction of audit culture, promote the scientific and conscious construction of audit culture faster and better, and comprehensively promote the development of audit cause. This has also become an important issue for audit institutions and auditors in various countries. First, highlight the characteristics of China and scientifically plan the construction of audit culture. First, determine the principles of audit culture construction. People-oriented, career-oriented, serving the development of audit work and audit cause; Be inclusive, highlight characteristics, persist in promoting socialist culture, national culture and other advanced cultures, embody the nature of audit work and the characteristics of audit profession, and give full play to the role of audit in promoting national governance; Scientific guidance, full participation, and improving the quality of the audit team as the core; According to local conditions, innovative development and promoting audit development are the basic principles and requirements of testing standards. The second is to clarify the goal of audit culture construction. Including short-term and long-term goals, such as building audit core values, performing duties strictly according to law, civilized and low-key work style, honest and trustworthy ideology and morality, healthy and elegant life interest, etc. In the planning, we should not only reflect the sense of being ahead of time, but also consider the specific situation and dynamics, strive to conform to the objective reality, choose the most representative and influential key issues, and achieve breakthrough development. The third is to highlight the China characteristics of audit culture. Starting from the characteristics of auditing, we should inherit and carry forward the excellent traditional culture of the Chinese nation, learn from and absorb the advanced achievements of auditing culture at home and abroad, and combine actual development and innovation to build an auditing culture that meets the requirements of the times and has China characteristics. Taking the innovation of audit culture as the carrier, we should cultivate the correct concept of auditors, improve audit ability and promote the development and innovation of audit cause. The second is to promote institutional innovation and strengthen the organization and leadership of audit culture construction. First, develop audit culture with institutional innovation. With the guarantee of establishing rules and regulations, focusing on stimulating vitality, we will absorb the essence of traditional culture and international culture into the construction of national audit culture, integrate the national audit system into the construction of national audit culture, continuously promote the work mechanism and system innovation in organizational leadership, theoretical research, assessment and evaluation, and the transformation and dissemination of achievements, and improve the long-term mechanism of audit culture from the aspects of responsibility mechanism, reward and punishment mechanism, evaluation mechanism and guarantee mechanism. For example, let performance evaluation be the main basis for determining spiritual and material incentives, and study how to cover the spirit of "according to law", "independence" and "dedication" in the performance evaluation index system of national audit work, and how to measure the contribution of individual efforts to team performance. The second is to strengthen carrier construction and method innovation. Transforming advanced ideas into audit systems, audit actions and audit results will form the pursuit of auditors and then form an audit culture. Show the audit culture with rich carriers, carry out the construction of learning institutions, professional ethics and cultural and sports activities, enhance the attraction and appeal of audit culture, and expand the depth and breadth of audit culture construction. The third is to form a joint force for the construction of audit culture. Create material conditions in terms of funds and facilities, take education as the guide, strengthen audit training, actively organize healthy and beneficial amateur cultural activities, cultivate the sentiment of audit cadres and improve the quality of auditors. Leading cadres should attach great importance to the construction of audit culture. Relevant departments should pay close attention to the management of * * *, coordinate their work, adhere to the Scientific Outlook on Development, strengthen organizational construction, mobilize the majority of auditors to actively participate in the construction of audit culture, establish and improve the management mechanism, give full play to the organization and coordination role of workers, young women and workers organizations, and ensure the vigorous development of audit culture construction. Third, form a development pattern and build a multi-dimensional audit culture construction system. First, adhere to the "trinity" audit culture construction pattern. In other words, the work pattern of audit culture construction is to adhere to the "trinity" of audit spiritual culture, behavior culture and material culture construction and advance simultaneously. Among them, the construction of spiritual culture with the same value system as the core is the foundation, the construction of behavioral culture with peers as the core is the key, and the construction of material culture with audit culture as the core is the foundation and guarantee. The three are interrelated and complementary. The second is to fully explore and deepen the connotation of audit culture. Constructing the theoretical framework of audit culture construction can not only strengthen external education, but also guide self-cultivation, enhance auditors' sense of responsibility, service and people-oriented, so that the external characteristics of national audit can be fully displayed and easy to understand, remember, implement and publicize. The third is to construct the core value system of auditors. Guided by the socialist core value system and the socialist concept of rule of law, we should consolidate the ideological and moral foundation of auditors, cultivate their humanistic quality and publicize their scientific and democratic spirit. With the national auditing standards and auditing professional ethics as the core content, establish auditing standards, standardize the auditing behavior of auditors, guard against auditing risks and ensure auditing quality. Establish and improve the value system of auditors, form the spiritual strength of striving for progress and the spiritual bond of unity, integrate into the whole process of audit team construction, run through all aspects of audit work, unify audit value with auditor's personal value, enhance auditor's subjective consciousness, and turn it into auditor's conscious pursuit. Efforts should be made to create the same vision, core values and auditing spirit, vigorously carry forward the core values of auditing according to law, enforcing the law for the people and civilized auditing, give full play to the main role of auditors, and advocate auditing professional ethics with dedication, fair law enforcement, standardized law enforcement and integrity as the basic contents, so that auditors can gradually share the same auditing ideals and goals in their favorite activities and continuously consolidate the unity and struggle of auditors. Fourth, strengthen humanistic care and attach importance to the main role of auditors. First, pay attention to the combination of many aspects. Combine the construction of audit behavior culture with the construction of office style and spiritual civilization, combine the basic education of humanistic quality with the cultivation of core values, combine the solution of ideological problems with the solution of practical problems, combine emotional people with strict requirements, combine theoretical cultivation with practical cultivation, and combine the popularization of cultivation content with the modernization of cultivation means. So as to improve political literacy and establish core values; Improve theoretical literacy and master cultural weapons; Strengthen professional ethics and grasp the main line of construction; Improve literary and artistic literacy and lay a solid foundation for construction. Second, the spirit, system and material should not be neglected. Audit spirit is the spiritual pillar to maintain the survival and development of audit, the value system recognized and observed by all auditors, and a long-term cultivation process. Only with a positive and enterprising spirit can the institutional culture and material culture of auditing be built. Material and cultural construction should seek truth from facts, not only provide the necessary material foundation, but also advocate thrift. Pay attention to the regularity of audit culture, inherit and carry forward, step by step, take advantage of the situation, draw lessons from and absorb advanced cultural achievements, make the process of audit culture construction a process of improving the quality of auditors, constantly motivate auditors, and establish the audit culture spirit of auditing according to law, being objective and fair, being rigorous and meticulous, and keeping pace with the times. Fifth, comprehensively and widely publicize and improve the social participation in the construction of audit culture. First, establish the mainstream position of audit culture. Highlight the role of the media, increase the publicity of disclosure, maximize the formation of auditors' ideological understanding, improve the participation awareness of auditors and even the whole society, and build an interactive mode of audit culture. The second is to integrate resources and create an excellent audit culture. Strengthen contact and communication with cultural units, understand the situation, find problems, put forward suggestions, and give play to the role of audit institutions in promoting the great development and prosperity of local culture. Carry forward the advantages of traditional culture and build a brand of regional audit culture. The third is to strengthen the audit supervision of cultural construction. Highlight the key points of audit supervision, grasp the major issues of overall, fundamental and long-term cultural construction according to the problems strongly reflected by the masses and the outstanding problems found in the audit, and carry out audit supervision. In promoting the construction of public cultural infrastructure, developing cultural industries, cultivating national and local characteristic cultures, and improving rural cultural conditions, we will intensify audit supervision and improve the effectiveness of supervision. The exploration and practice of intransitive verbs facing the future and deepening the culture of audit integrity. Taking strengthening ideological understanding as the breakthrough point, we should do a good job in anti-corruption ideological education, organize cadres and workers to learn party discipline and rules, carry out warning education, and build a solid defense line against corruption and change. Second, vigorously promote the construction of audit clean government culture. Taking the construction of educational carrier as a breakthrough, we will constantly give new contents and forms to clean government education, and enhance the influence and attraction of clean government culture by opening a clean government culture network, establishing a clean government culture room, building a clean government culture wall, creating clean government artworks, building a clean government cordon, opening a clean government through train, carrying out reading to help families clean government, holding a clean government knowledge contest, and discussing clean government culture. The third is to do a solid job in building a clean and honest audit culture. Driven by systematic organization and planning, around the whole audit process, find out the risk points of clean government, and establish a prevention-oriented and operational clean government risk management method. Through careful organization, comprehensive planning, establishing rules and regulations, and creating an atmosphere, we will strive to build a clean brand. Strictly implement audit discipline, sever any economic ties with the audited entity, and ensure the independence and impartiality of audit work. The fourth is to strengthen the supervision and inspection of the audit site. Strengthen the supervision of the clean government system on the audit site by means of audit patrol, audit return visit, signing responsibility certificate, opening audit team and consulting exit point, prevent audit power from setting rent, creating rent and seeking rent, and ensure honesty and integrity. Seven, provide technical support, accelerate the construction and innovation of audit information. First, speed up the modernization process of audit technology and methods, actively implement audit information engineering, promote the application and innovation of audit methods in audit projects, promote the continuous improvement of the quality of computer audit results, and provide advanced technical support for the audit culture construction of audit institutions. The second is to explore the data design, collection and analysis of audited objects and personnel, audit aspects and personnel behavior, strengthen cross-cultural management research, and promote the integration and reshaping of transnational, cross-regional and cross-industry cultures. Deepen the application of information technology audit, promote the establishment and improvement of the cultural development mechanism of the whole society, and safeguard the scale and ownership of socialist cultural achievements; Maintain the security of socialist culture, prevent, resolve and control cultural risks; Promote the total expansion, asset appreciation and quality improvement of socialist cultural assets; Give play to the governance role of bad behaviors and ethos such as irregular financial revenue and expenditure order and imperfect internal control management. The third is to urge auditors to master new knowledge and skills through continuous learning, adapt to the new situation, do a good job in the construction of audit culture by relying on information technology, fundamentally improve the comprehensive quality of auditors, and adapt to the needs of audit culture construction in the new period.