牡丹江师范学院学报（哲学社会科学版）Issue(3)：74-80,7.
从马克思主义群众观看审计工作中公众参与机制构建
Constructing the Public Participation Mechanism in Audit Work from the Perspective of Marx's Mass Theory
摘要
Abstract
Marxist mass theory emphasizes that the people are the fundamental force driving social and historical development,a foundational position that holds significant practical relevance in promoting public participation in modern audit work.Grounded in the theoretical basis of Marxist mass theory,this paper systematically analyzes the ideological origins of applying the mass line to audit practices and explores its practical guidance for clarifying the concept of mass theory and constructing mechanisms for public participation in auditing.Accordingly,it is essential to consider the current development of audit practices in China,assess the feasibility of public involvement from the perspectives of participant composition,policy support,and technological conditions,and propose a practical path for building such mechanisms.This will provide both theoretical guidance and practical references for the construction of a standardized and institutionalized framework for public participation in auditing.关键词
马克思主义/群众观/审计工作/公众参与机制Key words
Marxism/Mass Theory/Audit Work/Public Participation Mechanism分类
管理科学引用本文复制引用
邓若玉..从马克思主义群众观看审计工作中公众参与机制构建[J].牡丹江师范学院学报（哲学社会科学版）,2025,(3):74-80,7.基金项目
国家社科基金项目"人类命运共同体视域下跨文明交往研究"(21CKS049) （21CKS049）
