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- W2729111328 abstract "This chapter examines the theoretical foundation, institutional foundation, and cultural foundation of the socialist system with Chinese characteristics to have a better understanding and grasp of the basic properties and major features of the auditing system of socialism with Chinese characteristics. The 18th Communist Party of China (CPC) National Congress clearly pointed out that the path of socialism with Chinese characteristics is the way to reach the goal, the theories of socialism with Chinese characteristics offer a guide to action, and the socialist system with Chinese characteristics provides a fundamental guarantee. Common ideological foundation is the prerequisite for the existence and development of a Party, a State, and its ethnic groups. Socialism, as a new social system, is not only a social practice but also a pursuit of ideals and values. Auditing is a highly political, professional, and policy-oriented work. The political nature determines the life of audit work. Audit institutions must always focus tightly on the centers of activity set by the Party and the State, and the auditing system must always seek the correct political direction for improvement. The basic strategy of building a socialist market economic system and the rule of law provides a favorable environment for further improvement of the auditing system." @default.
- W2729111328 created "2017-07-14" @default.
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- W2729111328 date "2016-12-27" @default.
- W2729111328 modified "2023-09-23" @default.
- W2729111328 title "Foundation of the Auditing System of Socialism with Chinese Characteristics" @default.
- W2729111328 doi "https://doi.org/10.1002/9781119449300.ch2" @default.
- W2729111328 hasPublicationYear "2016" @default.
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