论我国审计人才需求和高校审计人才培养模式

Requirements of China's Auditing Talents and Its Modes of Cultivation in Colleges and Universities

审计基本目标是确定我国审计人才总体需求结构和审计人才个体知识能力结构的依据。目前,我国高校培养审计专门人才的部分功能缺失,必须按社会经济生活对审计人才的需求调整高校审计人才培养模式。

The basic objective of auditing decides the overall demand of auditing talents in China and auditor＇s individual knowledge structure. At present, there is a lack of some functions of educating auditing talents in colleges and universities. The pres- ent cultivating mode should be adapted to the ever-changing social demands.