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创建和弘扬先进的审计文化,建设审计事业和审计人员共有的思想宝库,增强审计文化的吸引力和感召力,既是推动审计事业健康发展的必然要求,也是审计工作者在新时期的历史使命。审计文化建设和思想政治工作的落脚点都是“以人为本”。从这一层面分析,加强审计文化建设和思想政治工作,并把二者有机结合起来,是新形势下促进审计工作发展的内在要求。审计文化建设与思想政治工作相结合,有助于组织和提高多方面的力量,共同搞好审计干部的思想政治工作,可以扩大审计机关思想政治工作的覆盖面,进而促进审计工作的发展。
Creating and carrying forward the advanced audit culture and building the common treasure house of auditing and audit staff and enhancing the attractiveness and charisma of the audit culture are not only the necessary requirements for promoting the healthy development of audit but also the historical mission of auditors in the new period. Auditing culture and ideological and political work are the end result “people-oriented ”. From this level of analysis, strengthening the audit culture and ideological and political work, and combining the two organically are the intrinsic requirements for promoting the development of the audit in the new situation. The combination of audit culture construction and ideological and political work helps to organize and enhance the various forces and improve the ideological and political work of auditing cadres. It can enlarge the coverage of ideological and political work of auditing organs and further promote the development of auditing work.