Constructing an Independent Knowledge System for Chinese Auditing Guided by General Secretary Xi Jinping's Important Observations on Auditing
Auditing is an important branch of philosophical and social sciences.To construct an independent knowledge system for Chinese auditing,it is necessary to establish an independent disciplinary,academic,and discourse systems.This study starts from the meaning and characteristics of the independent knowledge system for Chinese auditing,and takes Xi Jinping's important observations on auditing as a guideline,and puts forward the significance and principles of constructing the independent knowledge system for Chinese auditing.Based on the mission and responsibility carried by the auditing studies with Chinese characteristics,this study summarizes the experiences of Chinese auditing,and proposes an implementation path of constructing an independent knowledge system for Chinese auditing-implementing a data-driven research paradigm to construct an independent disciplinary system for Chinese auditing,strengthening interdisciplinary research cooperation and exchange to construct an independent academic system for Chinese auditing,optimizing the narration to construct an independent discourse system for Chinese auditing,relying on Chinese auditing cases to construct an independent teaching material system for Chinese auditing,innovating the training of Chinese auditors and building a high-quality audit professionals.
万方数据
维普
