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政府审计培训体系设计之我见
引用本文:毕秀玲,薛岩,陈娜.政府审计培训体系设计之我见[J].南京审计学院学报,2012,9(4):96-102.
作者姓名:毕秀玲  薛岩  陈娜
作者单位:1. 山东财经大学学科建设办公室,山东济南,250014
2. 山东省审计厅内部审计指导中心,山东济南,250012
3. 山东经济管理干部学院会计学院,山东济南,250014
摘    要:政府审计培训是一个由培训参与方、培训程序和培训要素三个方面构成的统一体,其中培训参与方包括培训机构、培训对象和培训师资,培训程序包括需求分析、计划编制、培训实施、培训评估,培训要素包括培训观念、培训目标、培训内容、培训方法、培训管理和培训监控等.只有对审计培训体系中的每一个组成部分实施全面、有效的管理,才能确保审计培训的质量,才能将国家审计人才战略落到实处,保证审计事业的持续发展.

关 键 词:政府审计培训  政府审计人员  培训体系  审计教学  审计人才培养  国家审计人才战略

On the Design of Government Auditing Training System
Authors:BI Xiu-ling  XUE Yan  CHEN Na
Institution:BI Xiu-ling,XUE Yan,CHEN Na
Abstract:Government auditing training is a system that consists of participants,training program and training factors.Participants include the training organization,the instructors and the trainees;training program includes need analysis,training planning,training application,and training evaluation;training factors include the training ideology,training objective,training content,training methodology,training management and training supervision.Only when the thorough and effective management for each part of the training system is achieved,can the quality of auditing training,the auditing talent strategy and the continuous development of auditing be ensured.
Keywords:government auditing training  government auditors  training participants  training system  auditing teaching  cultivation of auditing talents  the strategy of state auditing talents
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