摘要
在我国(特别是高等院校)审计工作还以查错防弊为重点,没有注重会计信息系统的广泛应用,导致审计职能无法朝着为社会组织经营管理服务的方面发展。针对高校创新型审计人才的培养模式、培养瓶颈进行分析,从中发现解决上述瓶颈的对策。
In China （especially in colleges and universities） , the audit work still focuses on error detection and prevention, and fails to pay attention to the extensive application of accounting information system, which lead to the inability of the audit function to develop into a service for the operation and management of social organizations. This paper analyzes the training mode and bottleneck of innovative auditing talents in colleges and universities, and finds out the countermeasures to solve the a hove bottleneck.
作者
张亚强
ZHANG Yaqiang(School of Marxism,Shangluo University,Shangluo 726000,China)
出处
《广西师范学院学报（哲学社会科学版）》
2018年第5期159-162,共4页
Journal of Guangxi Teachers Education University：Philosophy and Social Sciences Edition
基金
陕西省教育科学规划课题"陕西地方高校创业型就业能力培养研究"(SGH140756)
陕西省社科界重大理论与现实问题研究课题"陕西大学生创新创业教育对策研究"(2018C067)
关键词
创新型
审计人才
培养瓶颈
对策
innovation
auditing personnel
training bottleneck
countermeasures
