我国政府绩效审计人员的能力框架研究

根据能力要素法,我国政府绩效审计人员能力框架的构成要素包括专业知识、专业技能和专业品质,其中公共政策与法规知识、绩效评估与报告知识、会计财务与审计知识、公共管理与行政知识、预算理论与实务知识以及信息技术与计量知识属于政府绩效审计人员的核心专业知识;逻辑思维能力、决策分析能力、团队合作能力、表达沟通能力以及技术运用能力属于政府绩效审计人员的核心专业技能;独立公正、廉洁奉公、合格胜任、勤勉负责,以及职业谨慎属于政府绩效审计人员的核心专业品质。

Research on Competence Framework of Government Performance Auditors in China

According to capability approach,construction factors of competence framework of government performance auditors in China include professional knowledge,professional skills and professional characters.Public policies and legislations,performance evaluation and reporting,accounting and finance & auditing,public management and administration,budget theories and practices,and IT & measuring are core professional knowledge,logical thinking,decision-making analysis,team cooperation,expressing & communication,and technology-using are core professional skills,independence and fairness,being honest and clean in performing one's official duties,qualified competence,being diligent and responsible and being professionally prudent are core professional characters.