论民国时期的审计精神文化

On the Spiritual Culture of Audit in the Republic China Era

民国时期产生了具有近代意义的审计精神文化。它包括"既学习西方又结合国情"的审计理念、"独立、诚信、廉洁、勤奋"的审计职业道德和"积极进取、开拓创新"的审计职业精神。受制于历史的局限,民国审计精神文化的作用没有完全发挥,但它对当代仍然具有启示意义:培养洋为中用、古为今用的审计理念;敢于摸老虎屁股,实现审计实质独立;以培育诚信为基础的会计师事务所合伙文化;勇于参与制度博弈,践行创新文化。

The Republic China era has given birth to the spiritual culture of audit with modem significance, which includes the audit concept of learning the West while considering the national conditions, the audit professional ethics of independence, credibility, incorruptibility and diligence, and the audit professional spirit of striving to be better, exploration and innovation. Although the spiritual culture of audit in the Republic China era had not played its full role due to historical limitations, it still can present enlightenment to the contemporary： to cultivate the audit idea of making the past serve the present and foreign things serve China, to be brave enough to touch the old limitations and realize substantive independence in the audit, to foster the partnership culture of accounting finns based on the credibility, and to join in institutional game bravely and practice the innovative culture.