如何提高审计专业人员的工作能力

发布时间：2018-03-30 11:15

本文选题：审计专业人员　切入点：工作能力　出处：《审计研究》2011年04期

【摘要】：作为从事国家审计工作的主体,审计专业人员具备的工作能力对审计监督职责的履行程度具有决定性影响。本文基于能力的研究文献,并结合审计工作特性,对审计专业人员的工作能力进行科学界定。并从审计专业人员工作能力的基本构成要素、总体分类、能力维度和具体能力内容四个角度,将审计专业人员工作能力的本质展现出来,明确了提高审计专业人员工作能力的方向。立足于教育培训、实践锻炼和自主学习三种途径,针对审计专业人员工作能力的"元能力维度"、"价值观、品质和特质能力维度"、"调控情感能力维度"、"行为能力维度"和"知识和技能维度"下的的具体能力内容,分别提出提高审计专业人员工作能力的措施。
[Abstract]:As the main body of national audit, the ability of audit professionals has a decisive impact on the performance of audit supervision.Based on the research literature of competence and combined with the characteristics of audit work, this paper scientifically defines the working ability of audit professionals.The direction of improving the working ability of audit professionals is clarified.Based on the three approaches of education and training, practical training and autonomous learning, the author aims at the "meta-competence dimension" and "values" of audit professionals' working ability.The content of specific competence under the dimensions of quality and trait ability, the dimension of regulating emotion ability, the dimension of behavior ability and the dimension of knowledge and skill respectively put forward the measures to improve the working ability of audit professionals.
【作者单位】：审计署审计干部培训中心;
【分类号】：F239.22

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