摘要
国家审计职业化建设,关键在于审计队伍素质高低和能力强弱。培育和践行工匠精神,提升审计队伍的职业素养和审计能力,是国家审计职业化的内在要求。审计职业化建设应以工匠精神为指引,发挥政府、审计机关、社会组织的元治理作用,打造一支具备诚信品格、敬业精神、求真意识、创新思维的专业审计队伍。政府、高校与审计机关之间应通力协作,促进审计职业化建设中的工匠精神培育协同:在政府层面健全有助于工匠精神培育的制度体系,在高校层面加强审计人才职业道德与素质培养,审计机关则需进一步优化审计"工匠"培育的微观环境。
The key to the construction of national audit professionalization lies in the quality and ability of audit team. Cultivating and practicing the craftsman spirit and improving the professional quality and auditing ability of the audit team are the inherent requirements of the professionalization of national auditing. The construction of audit professionalization should be guided by craftsman spirit, play the role of meta governance of government, audit institutions and social organizations, and build a professional audit team with integrity, professionalism, truth-seeking consciousness and innovative thinking.The government, universities and audit institutions should work together to promote the coordination of craftsman spirit cultivation in the construction of audit professionalization. At the government level,we should improve the system that is conducive to the cultivation of craftsman spirit, strengthen the cultivation of professional ethics and quality of audit talents at the university level, and the audit institutions should further optimize the micro-environment for the cultivation of audit craftsmen.
作者
唐衍军
蒋煦涵
Tang Yanjun;Jiang Xuhan
出处
《江西社会科学》
CSSCI
北大核心
2019年第8期217-224,256,共9页
Jiangxi Social Sciences
基金
国家自然科学基金项目“会计师事务所合并、智力资本与审计质量”(71362008)
江西省教育厅科学技术研究项目“审计师知识资本集成、进入权激励与审计质量”(GJJ180330)
江西省自然科学基金项目“江西省合作共建新型研发结构体制机制研究”(20192BAA208016)
