摘要
推进审计职业化建设是目前完善我国审计制度的重要改革措施。对国家审计职业化逻辑路径与机制问题,进行理性思考和系统研究迫在眉睫。国家审计职业化建设逻辑路径应以"职业资格"为起点,并在其导引下,以互补循环的"职业意识"与"职业规范"为基础条件。基于对审计职业化运行机制建设顶层设计的需求,从运行环境、管理制度和保障措施等不同角度分析探讨了如何优化、建立和完善国家审计职业化,以更好地满足审计职业化建设的理论与实践需要。
It is one of the important reform measures to improve China＇ s auditing system to promote audit professionalization. It is urgent to carry out rational thinking and systematic research on the logical path and mechanism of the professionalization of government auditors. Its logical path should take the ＂professional qualification＂ as the starting point, and under its guidance, make ＂professional awareness＂ and ＂professional norms＂ as the basic condition, which complement each other. Based on requirements of the top-level design of operational mechanisms of audit professionalization, this paper discusses how to optimize, establish and improve the professionalization of government auditors from the perspectives of operating environment, management system and safeguard measures, so as to better meet the theoretical and practical needs of audit professionalization.
出处
《审计研究》
CSSCI
北大核心
2017年第1期29-33,共5页
Auditing Research
基金
上海市人民政府决策咨询课题"审计职业化建设研究"(项目批准号:2016ZN02)的阶段性成果
关键词
国家审计
职业化
路径
机制
government auditing, professionalization, path, mechanism
