我国审计专业人才培养研究

【作者】 李强；

【导师】 钮菊生；

【作者基本信息】 苏州大学 ， 公共管理（专业学位）， 2014， 硕士

【摘要】 当前,人们在看到作为经济监督体系的重要组成部分的审计,在随着经济、社会、科技的飞速发展而变得日益重要的同时,开始思考在审计环境及审计自身发生巨大变化的新形势下,需要怎样的人才才能承担起应对复杂社会环境、高技术要求的审计职能。本文通过对我国审计专业人才培养的奠基、发展与完善的三个历史阶段的回顾,梳理我国在审计专业人才培养方面的探索和基本经验,同时,以美国、法国和日本为例,借鉴它们在审计专业人才培养方面的经验与教训,检视我国在审计专业人才培养方面的差距与不足。在对我国审计专业人才培养的纵向梳理和与国外的横向比较的基础上,总结我国审计专业人才培养所取得的经验、分析存在的问题及原因,并从更新审计教育观念,完善审计专业人才培养的教育体系,深化国际交流,主动适应社会与市场等方面,提出加强我国审计专业人才培养的若干对策性建议。更多还原

【Abstract】 At present, people see as an economic supervision system is an important part of the audit, in with the rapid development of economy, society, science and technology has become increasingly important and at the same time, start thinking about the great changes in the auditing environment and auditing itself under the new situation, how people can take to cope with complex social environment, high technical requirements of the audit function.Based on the foundation of our country’s audit professional personnel training, development and perfect of a review of the three historical stages, combing the audit in our country exploration and basic experience of talent cultivation, at the same time, in the United States, France and Japan, for example, draw lessons from their experience in auditing professional talent training and lessons, review in the audit in our country the gap and shortage of talent cultivation.The longitudinal combing audit professional talent training in China and compared with that of the abroad, on the basis of summarizing China audit professional talent training experience, analysis of the existing problems and reasons, and update the audit from the education idea, perfect the audit professional talent training education system, deepen international communication, the initiative to adapt to the society and market, etc., puts forward several countermeasures of our country’s audit professional talent training sex advice.更多还原