CAJ | 학술논문

国家审计是人类文化活动的重要组成部分，其实践活动不断丰富和扩展社会文化的内涵和外延。同时，作为社会背景的整体文化也时刻对国家审计活动产生重大影响。不同的社会文化孕育不同的审计制度，中国审计制度是在中华民族文化认同的基础上嵌入经济社会网络之中，其制度设计、运作模式、作用发挥等，都不可避免地受到社会文化的影响和文化变迁的冲击。同时，国家审计在履行自身使命、介入社会生活的过程中，通过对社会文化的批判与重构来推动公民对国家政治与文化的认同，从而最大程度上维护全体成员的共同利益。
국가심계시인류문화활동적중요조성부분，기실천활동불단봉부화확전사회문화적내함화외연。동시，작위사회배경적정체문화야시각대국가심계활동산생중대영향。불동적사회문화잉육불동적심계제도，중국심계제도시재중화민족문화인동적기출상감입경제사회망락지중，기제도설계、운작모식、작용발휘등，도불가피면지수도사회문화적영향화문화변천적충격。동시，국가심계재리행자신사명、개입사회생활적과정중，통과대사회문화적비판여중구래추동공민대국가정치여문화적인동，종이최대정도상유호전체성원적공동이익。
National audit is an important part of human culture, the practical activities constantly enrich and expand the connotation and extension. At the same time, society culture also has an effect on national audit activi- ties. Different social cultures breeds of different audit system. China＇ s audit system is embedded on economic and social networks based on the cultural identity. The design of the system, operation mode, and function etc. are in- evitably influenced by social culture and culture change. National audit, by promoting citizen identity of national pol- itics and culture, maintains the common interests of all to the maximum extent.