审计文化融入高校德育的契合逻辑与实现路径

The Integration Logic and Implementation Path of Audit Culture into Moral Education in Colleges and Universities

审计文化是对审计实践的高度凝练和总结。作为中华优秀传统文化的重要组成部分,审计文化具备价值引领、情感凝聚、规范约束、修正创新等功能,蕴含着丰富的育人价值和能量。通过探究审计文化融入高校德育的历史基因、时代价值、理论依循和目标逻辑,提出将其融入高校德育的具体路径,为全面拓展和深化新时代高校德育的空间和领域提供助力,进一步落实立德树人根本任务,加快培养堪当民族复兴大任的时代新人。

Audit culture is a highly concise and summary of audit practice.As an important component of Chinese excellent traditional culture,audit culture has functions such as value guidance,emotional cohesion,specification constraints,correction and innovation,which contains rich educational value and energy.This paper shows that specific paths for integration are proposed from the historical genes,era values,theoretical basis,and goal logic.In order to expand and deepen the space and field of moral education in colleges and universities in the new era,and implement the fundamental task of cultivating virtue and talents,we should speed up the training of new people who can be worthy of the great responsibility of national rejuvenation.