国家审计机关能力提升视角下的审计干部培训研究

发布时间：2018-01-19 19:06

本文关键词： 国家审计机关能力提升审计干部培训　出处：《审计研究》2015年03期 　论文类型：期刊论文

【摘要】：作为建设高素质审计干部队伍的先导性、基础性、战略性工程,审计干部培训对于促进国家审计机关能力提升和审计职业化建设具有重要的意义。文章首先梳理了国家审计机关能力建设的主要内容和目标;在此基础上,对审计干部职业胜任力以及审计干部培训工作提升的要求进行了论述;接着遵循学习活动的一般规律,对适应国家审计机关能力提升需要和审计干部需求的教学产品类型和功能作用进行了研究;最后针对目前的培训工作现状,从学科专业建设和课程建设、师资培养和教材、教案建设、多种培训方式的整体推进和系统应用、持续开发升级培训成果、培训机构自身的专业化建设等方面提出了培训工作水平整体提升的路径,以期为培训工作更好地服务于国家审计机关能力建设提供理论支撑。
[Abstract]:As a leading, basic and strategic project to build a contingent of high-quality audit cadres. The training of audit cadres is of great significance to the promotion of the ability of national audit institutions and the construction of audit professionalization. Firstly, this paper combs the main contents and objectives of the capacity-building of national audit institutions; On this basis, the professional competence of audit cadres and the training requirements of audit cadres are discussed. Then, according to the general law of learning activities, the author studies the types and functions of teaching products that meet the needs of the national audit institutions' ability enhancement and audit cadres' needs. Finally, according to the current situation of training, from the subject and curriculum construction, teacher training and teaching materials, teaching plan construction, the overall promotion and systematic application of a variety of training methods, continuous development and upgrading of training results. In order to provide theoretical support for the training work to better serve the capacity building of national audit institutions, this paper puts forward the way to improve the overall level of training work from the aspects of professional construction of the training institutions themselves.
【作者单位】：审计署审计干部培训中心;
【分类号】：F239.22
【正文快照】： 从“审计查账观”“委托代理观”到“免疫系统观”“国家治理观”的发展,对审计本质的认识实现了质的飞跃,同时要求国家审计机关和审计干部能力建设实现跨越式发展。审计干部培训是建设高素质审计干部队伍的先导性、基础性、战略性工程。然而目前的审计干部培训受多种因素的影

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