新经济环境下的审计人才队伍建设研究

新经济环境下审计人才队伍普遍存在专业素质与新经济环境要求的差距,存在计算机知识匮乏以及审计人员应对不足等问题,这是制约我国审计人才队伍建设的瓶颈,妨碍了审计事业的发展。应从提高计算机审计人员素质入手,改进审计人才管理模式,完善审计人才激励机制;建立适应信息化需要的计算机审计人才的队伍;加强审计人才的再教育,不断提升审计人才队伍的整体素质;以适应新经济发展的需要。

On the Construction of Qualified Auditors under New Economic Environment

In new economic environment,there are some problems for the auditing personnel,such as lack of professional quality and computer knowledge and ability to solve auditing problems,which have become the bottleneck for the development of qualified auditors.Therefore,beginning with strengthening the quality of auditing personnel,we should improve management and relevant encouraging system for auditors,cultivate auditing talents qualified with computers in accord with the need of informationization,intensify the re-training of auditors and enhance their quality to meet the need of the development of new economy.