价值观是具有超知识性的;一个国家对于核心价值观的构建更多的是一种基于现实,但高于现实的理想状态。通过了解中国漫长历史积淀下的文化要素,可以对我国国家审计核心价值观进行辨析,进而了解在当下社会中,我国国家审计核心价值观仍存在的缺陷。一、我国审计人员的核心价值观2011年全国审计工作会议提出,“要大力弘扬‘责任、忠诚、清廉、依法、独立、奉献’的审计人员核心价值观”。这 Values ​​are super-knowledgeable; the construction of a country’s core values ​​is more of an idealistic reality based on reality but above reality. By understanding the cultural elements accumulated under the long history of China, we can analyze the core values ​​of national auditing in our country and further understand the shortcomings that exist in our current national auditing core values. First, the core values ​​of our auditors National Audit Meeting in 2011 proposed that “we should vigorously promote the responsibility, loyalty, integrity, according to the law, independence and dedication of the core values ​​of auditors.” This