我国审计人才培养社会需求状况分析——基于问卷调查的视角

摘要

从问卷调查以及对审计人才培养社会需求状况分析看,我国审计人才培养教学中缺乏＂案例教学＂和具有实践经验的高水平的＂双师型教师＂;财务审计、经济责任审计占绝大比例,而计算机审计、环境审计、战略性审计占的比例较小;在职业道德方面＂正直诚信＂的重要性排在首位;审计人员对公司治理准则、准则间的国际比较缺乏了解。%From the questionnaire survey and the analysis of demand status of auditing talent training,China′s lack of ＂case study＂ in the process of auditing talent trainging teaching and the high-level ＂dual-qualified teachers＂ with practical experience are rare.Financial audit,audit of economic responsibility accounts for the vast proportion while computer audit,environmental audit,and strategic audit accounts for a smaller proportion.In professional ethics,the importance of ＂honesty and intergrity＂ is put in the first place.Auditors are lacking of understanding of the principles of corporate governance and its international comparison.