审计精神的哲学审视、教育逻辑与现实关切

The Philosophical Reflection,Pedagogical Logic and its Practical Concerns of the Auditing Spirit

中国特色的审计精神源于党领导下的审计实践,具有鲜明的辩证特性与丰富的内涵意蕴。为了满足审计人员的精神需求,审计精神教育需要开展必要的精神生产与精神交往活动,实现个体层面的审计精神内化以及整体层面的审计精神传承。审计精神教育需要彰显政治属性、加强文化认同、融合时代要素,推进知识体系构建、集体记忆塑造、共同体意识构筑,从而将意识形态注入受教育者的价值体系。当前的审计精神教育工作无法全面满足审计人员的精神生活需要,应当通过加强审计精神教育理论研究、提升审计精神教育能力、引导审计精神需求观念等方式来化解教育实践中的主要矛盾。

The auditing spirit with Chinese characteristics originates from the auditing practice under the leadership of the Communist Party of China,and has distinct dialectical characteristics with abundant connotations.In order to meet the spiritual needs of auditors,auditing spirit education needs to carry out necessary spiritual production and spiritual communication activities,so as to realize the internalization of auditing spirit at the individual level and the inheritance of auditing spirit at the overall level.Auditing spirit education needs to highlight political attributes,strengthen cultural identity,integrate the elements of the times,promote the knowledge system construction,collective memory shaping,and community consciousness construction,so as to inject ideology into the value system of the educatees.The current work of auditing spirit education cannot fully meet the spiritual needs of auditors,and the main contradictions faced in educational practice should be resolved by strengthening theoretical research on auditing spirit education,improving auditing spirit education capabilities,and guiding the concept of auditing spiritual needs.