研究型审计的人才效应研究

研究型审计思维的提出对审计人才的素质提出了更高要求,审计人才教育模式也要随之改变。基于审计业务人员和审计管理者两类审计人才分析了研究型审计人才的个体效应,从岗位前、岗位中两个阶段分析了研究型审计人才的教育效应,从国家政策、审计实务单位和审计教育机构三个层面提出了相关建议,认为在研究型审计思维下,我国应该培养具有强烈问题意识、掌握哲学+科学的研究方法和高效分析手段、拥有更强研究能力和管理水平的审计人才,实现岗位前、岗位中的全过程人才教育,国家政策、审计实务单位、审计教育机构应该通力合作,共同促进研究型审计人才的培养,提高审计层次和水平,使审计能够在党和国家监督体系中更好地发挥重要作用。

Research on the Effect of Research-Oriented Audit Talents

The proposal of research oriented audit thinking puts forward higher requirements for the quality of audit talents, and the education mode of audit talents should be adjusted accordingly. This paper first analyzes the individual effect of research oriented audit talents from the two types: audit professionals and audit managers, and then analyzes the educational effect from the pre post and on post stages in the process of talents selection. Finally, we propose from three levels as national policy, audit practitioners, and audit educators, and maintain that research typed talents with the mind of audit thinking should be equipped with strong sense of problem consciousness, skilled methods of philosophy plus science and highly effective analytical expertise, powerful research capability and flexible management strategies. Audit departments at all levels should work together to train and educate these people in question to be talents of higher level and stronger ability professionals, hoping them to play a more important role in the Party and national supervision system.