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新时代企业审计伦理建设的价值、原则与路径研究

王柳涵

Journal of Changshu Institute of Technology2024,Vol.38Issue(6):93-98,6.
Journal of Changshu Institute of Technology2024,Vol.38Issue(6):93-98,6.

新时代企业审计伦理建设的价值、原则与路径研究

A Research on the Value of,Principle for,and the Route to Follow in the Construction of Modern Business Auditing Ethics in A New Era

王柳涵1

作者信息

  • 1. 首都师范大学 马克思主义学院,北京 100048
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摘要

Abstract

In response to the call of a New Era for theoretical innovation,it is imperative for business enterprises to strengthen the construction of auditing ethics.Business auditing ethics plays an irreplaceable role in enhancing corporate competitiveness,speeding up auditing modernization and promoting high-quality economic development.With the dawn of a new historical phase,it is necessary to take Xi Jinping Thought on Culture as guiding theory the core socialist value system as guiding principle,the excellent traditional Chinese culture as nourishment,and high-quality development as aim.In process,we can hopefully explore and discover a path to effectively promote business auditing ethics that incorporates system,culture and embodiment.

关键词

审计伦理/企业伦理/审计文化

Key words

auditing ethics/corporate ethics/auditing culture

分类

管理科学

引用本文复制引用

王柳涵..新时代企业审计伦理建设的价值、原则与路径研究[J].Journal of Changshu Institute of Technology,2024,38(6):93-98,6.

基金项目

国家社科重大项目"中国共产党人百年伦理精神研究"(21&ZD030) (21&ZD030)

Journal of Changshu Institute of Technology

1008-2794

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