1 requirements for audit development in China
The cultivation of audit culture is the basic point of audit development in China in the changing era. The determination and realization of China's audit function depends on the choice and orientation of audit culture. As the external reflection of the overall quality of audit, audit culture can not only create a good atmosphere in the audit itself, but also mobilize the correct working direction and professionalism of auditors from the conceptual, spiritual and unconscious levels; It can also establish a good image in vitro, create a suitable environment for the survival and development of the audit, and make the audit show great vitality. Therefore, for the developing audit in China, what kind of audit culture to shape, what kind of audit concept to advocate, what kind of thinking mode and work style to form, and what kind of spiritual realm and work style auditors have will determine whether the audit can get a better space for survival and development.
Audit culture is an important part of audit profession. By building audit culture, we can further promote the innovation of audit system, deepen the research of audit theory and skills, and provide more favorable conditions for the development of audit cause. Therefore, on the basis of earnestly summing up the practical experience of audit work, we must build audit culture, improve audit laws and regulations, audit norms and auditor's professional ethics system, further establish a good audit execution image and audit industry style, and make the audit work more solid and effective.
2 the need to establish a market economy
With the deepening of China's economic system reform, audit, as an important part of the market economy regulation mechanism, has become an indispensable organic part of China's market economy system. It plays a very important role in establishing and maintaining the orderly and healthy development of market economy. More and more people rely on the work of auditors and take audited accounting statements as the basis for decision-making. Therefore, the impact of audit on the industry and the public is very significant. It can improve the value of financial information, promote the perfection and effective operation of enterprise internal control system, maximize the interests of shareholders and managers, and share the risks of enterprises. The establishment of China's market economic system naturally requires an audit culture system that can adapt to the operation of the socialist market economic system.
3 the impact of the open policy and the impact of international exchanges
With the implementation of the reform and opening-up policy, the economic and cultural exchanges between China and other countries have become increasingly close, the trend of global economic integration has become increasingly obvious, and cooperative organizations in various fields have become more active than ever. Informatization, digitalization and networking have become the main characteristics of economic activities. Under the new situation, China's auditing rules and systems are facing many challenges, which need to be in line with international standards.
Culture is the sum of material wealth and spiritual wealth created by human beings, especially spiritual wealth, such as literature, art, education and science. Audit culture is formed in the process of audit supervision with industry characteristics, such as work skills, industry style, behavior and audit concept, which generally includes three levels: material, system and spirit. Audit material culture refers to the process of material activities, office tools, cultural and educational research facilities, living welfare, material conditions and other material facilities and cultural environment that condense and embody the spiritual culture and institutional culture of audit organizations. It is the most superficial part of the audit cultural structure. With the progress of the times and the development of science and technology, material culture refers to the application of new auditing techniques, tools and means. The audit culture at the institutional level is the sum of all audit rules and regulations and codes of conduct formed by audit organizations and their members in the process of creating specific work systems and management systems, including the construction and improvement of audit organization systems, audit laws and regulations, audit standards and professional ethics. Spiritual audit culture is psychological culture, human thought and ideology, which mainly includes ideas, values, management philosophy, audit objectives and so on. It is the core and soul of audit culture construction and the most important content in the whole audit culture system.
Material culture, institutional culture and spiritual culture influence and restrict each other, forming a complete structural system. Audit material culture is the carrier of audit system culture and spiritual culture and plays a restrictive role. Without audit material culture, there is no audit system culture. At the same time, the maintenance of audit system needs complete audit material equipment, and the supporting role of audit material culture on audit system culture is becoming more and more obvious and prominent in modern society. Audit spiritual culture depends on audit material culture and develops with the development of audit material culture.
At present, it is a critical period to realize the transformation from traditional audit to modern audit. What kind of audit culture to build, what kind of audit idea to advocate, what kind of theme to carry forward, what kind of work style, method, way of thinking and code of conduct to form and what kind of spirit to pursue will determine the direction of audit culture construction.
First, the urgency and necessity of building an audit culture
With the development of socialist market economy and the deepening of reform, economic globalization and knowledge economy are constantly advancing, and various new problems, new situations and new contradictions emerge one after another. As a comprehensive financial and economic supervision organ, how to expose all kinds of violations in the economic field, improve economic, social and ecological benefits, standardize the market economic order, and build a harmonious socialist society is an arduous task facing the majority of auditors. However, at this stage, the traditional audit concept is still deeply rooted, and the way of thinking and knowledge structure are not suitable for the development of audit work; The audit content is relatively simple, the technical methods are relatively backward, the audit management is unscientific, and the audit supervision function is not fully exerted. Therefore, it is imperative to strengthen the construction of audit culture.
(A) the need to build a harmonious socialist society
In building a harmonious socialist society, cultural construction plays a fundamental and leading role. Through the construction of audit culture, we can provide strong ideological guarantee, strong spiritual support, solid moral foundation and good cultural conditions for building a harmonious socialist society.
Hu Jintao pointed out that achieving a harmonious society and building a beautiful society have always been the social ideal pursued by human beings, as well as by Marxist political parties including the Chinese Production Party. The socialist harmonious society we want to build should be a society of democracy and rule of law, fairness and justice, honesty and friendship, full of vitality, stability and order, and harmony between man and nature. Audit, as one of the government's economic supervision systems, shoulders the important responsibilities entrusted by the Constitution and the Audit Law. Through the supervision of all kinds of funds, especially the audit of funds in the fields of supporting agriculture and poverty alleviation, ecological construction, social security, education, health and civil affairs, we will ensure the implementation of the national poverty alleviation policy, realize fairness and justice, maintain social stability and promote the construction of democracy and the rule of law. In order to achieve the above objectives, we must establish a healthy and progressive audit culture.
(B) the objective needs of audit development.
Since the establishment of 1983, audit institutions have gone through ups and downs for more than 20 years. Through unremitting efforts in various stages, such as "building while doing", "grasping the key points, laying the foundation", "actively developing and gradually improving", "comprehensively developing the audit cause", "comprehensively auditing" and highlighting the key points, audit supervision is rectifying and standardizing the market economic order to ensure the healthy and sustainable development of the national economy. The goal of audit in this period is to pay attention to the compliance, legality and authenticity of the financial revenue and expenditure of the audited unit, which played a certain role in the transition from planned economy to market economy. However, with the gradual establishment and improvement of the socialist market economic system, the establishment of public finance framework, the establishment of modern enterprise system, the separation of government from enterprises, the gradual standardization of social intermediary organizations and the improvement of practice quality, the traditional financial revenue and expenditure audit can no longer meet the needs of economic development, but should pay more attention to the implementation of macro-control measures, involving the vital interests of the masses, and linking with the efficiency of financial funds, so as to achieve both truthfulness, legality and efficiency. The adjustment of audit objectives and key points, the expansion of audit objects and scope, and the deepening of audit contents and forms put forward newer and higher requirements for audit work. Therefore, it is necessary to strengthen the construction of audit culture, advocate correct audit ideas, pursue noble audit spirit, form scientific audit methods and ways of thinking, and realize the March from traditional audit to modern audit.
(C) the concept of cultural construction needs
At present, China is still in the period of social transformation. This period means the change of the internal structure of the whole social system, and it is a period of profound changes in social production mode, lifestyle, psychological structure, values, employment form and distribution mode. First, the diversification of social and economic components and group interests leads to the diversification of ideological culture, values and moral concepts; Second, the deepening of reform and the change of theme need timely and correct work to guide people to question, confuse and solve contradictions and unite people's hearts; Third, under the international background of globalization, the relationship between culture and economy is closer, and the influence of economy on culture is more prominent; Fourth, the acceleration of the modernization process has brought many new social problems and brought various pressures to people's thoughts, spirits and psychology; Fifth, the rapid development of high-tech has increasingly penetrated into the ideological and cultural fields, increasing the difficulty of ideological work. As a subculture of China culture, audit culture is also facing severe challenges, and the task of building audit culture is very urgent and arduous.