审计文化研究

Research on Auditing Culture

审计只有不断地进行完善和创新，才能适应社会经济发展的需求，才能更好地为社会经济服务，这就是研究审计文化的意义所在。本文从文化的基本涵义、审计文化的内涵、审计文化的作用、审计文化的主要内容、审计文化建设中的几个关系和审计文化保证体系等六个方面进行了深入的探讨。

Only carry on the self-perfection and innovation constantly, could audit meet the demand of social economic development, and could it be better to serve for social economy. This is where the meaning of studying auditing culture lies on. The thesis has compared with six aspects below and has a deep discussion： the basic meaning of culture, the function of auditing culture, the main content of auditing culture, several relations in the auditing culture construction and auditing culture safeguard.