摘要
国家审计职业化是我国国家审计事业发展与成熟的必然结果和重要标志,也是实现国家治理体系和治理能力现代化以及依宪治政和依法治国的必然要求与题中之义。国家审计职业化是一个因循特定进路、通过一定方式、使国家审计队伍逐步成长为一个拥有共同审计知识结构、独特审计思维方式、规范审计工作程序、完备审计方法体系、鲜明审计职业特点和坚定审计职业信仰的相对稳定的职业群体的过程。尽管目前在文化意识、管理体制、保监机制、人员素质和队伍结构等方面尚存在一些障碍,但是,只要在顶层设计和制度建设上下功夫,实现国家审计职业化是完全可能的。这些制度至少应该包括职业准入、职业培训、职业保障、职业考核和职业退出等具体制度。
Audit professionalization in Chinese audit institutions constitutes an inevitable outcome and important symbol of the development and maturity of China＇ s government audit cause. It is also a necessity and feature of modern national governance systems and capacities and law-based governance. Audit professionalization is the process for government auditors to develop into a professional community with a common knowledge structure, a u- nique way of thinking, standard working procedures, comprehensive methodologies, distinctive professional features and strong professional beliefs. Although there are some obstacles in terms of awareness, management systems, oversight and safeguard mechanisms, and personnel capacity and structure, audit professionalization is still feasible as long as efforts are made in top-level design and institutional improvement. It should at least include systems of professional access, vocational training, job security, vocational assessment and exit.
出处
《审计研究》
CSSCI
北大核心
2016年第1期29-35,共7页
Auditing Research
关键词
国家审计
职业化
障碍
途径
government auditing, professionalization, obstacle, approach
