试述审计创新

On Audit Innovation

审计创新是一个系统工程。要以科学的发展观认识和指导审计创新,坚持以人为本,增强审计机关和审计人员掌握知识与信息的意识,提高运用知识和信息的水平;建立鼓励创新的激励机制,营造由“人本”向“能本”转化的氛围,最大限度地发挥人的智力和潜能;加快计算机辅助审计软件的研究开发和推广应用,建立以信息网络为重点的信息技术基础,为新知识、新技术的扩散和应用提供良好的载体,促进知识与信息的收集、处理、输出和应用。

With the rising of knowledge economy, Chinese audit system is faced with new challenges and an innovation of the current audit theory and practice is a must. Audit innovation is a systemic project as well as a gradual process that must be guided by a scientific development view. It must be humanistic, aiming at strengthening the knowledge and information consciousness of audit institutions and auditors; it must have an incentive mechanism, tapping the human wisdom and potential to the full and creating an atmosphere of shifting focus from on man to on ability; it should accelerate the development and application of audit software, setting up the information technology base centered on information network, providing good carriers for diffusion and implication of new knowledge and new technology, and promoting the collection,handling, output and application of knowledge and information.