Research On Maritime Audit Culture Construction

Maritime culture reflects the history of maritime career. It is the blood and soul of the maritime career. It is the torch and flag that leading the maritime people. Maritime culture plays an important role the development of maritime business science with its unique cohesion, charisma and boost. Maritime audit culture plays an important role in the development of maritime audit career. It is the foundation of the maritime audit career. It is necessary to strengthen the importance of the maritime audit cultural in the maritime audit work consciously. The development of the core values, the enrich of the culture carrier, the enhancing of cohesion, creativity and combat effectiveness, the improvement of the quality and level of audit work, can provide a strong political guarantee, motivation and intellectual support for the scientific development of the maritime audit career. This paper studies the construction of maritime audit culture. Based on the former scholars’research, it firstly introduces the definition of maritime audit culture definition, characteristics and the contents of maritime audit cultural.It propose the importance of maritime audit cultural construction, the objectives of maritime audit culture construction, the content of maritime audit culture construction and the requirements of maritime audit culture construction. According to personal work, it analyzes the current situation and the problem of our country’s maritime audit culture construction. The practices and progresses of Shandong MSA’s audit culture construction are introduced, which shows the importance of maritime audit culture construction and proves the scientific practicability of the given advice. Finally, it propose some measures and recommendations for the maritime audit cultural construction.