国家审计的职业思维模式初探——坚持批判性、研究性、建设性思维方式

Preliminary Study in the Field of Professional Mode of Thinking of Government Audit

作为具有监督、鉴证和评价职能的专家行为,国家审计需要具备独特的职业判断和思维模式,而不仅仅是一种行政性或仲裁性思维模式。因此,培养和构建国家审计人员的职业思维模式显得尤为重要。本文从国家审计的本质、内在要求及宗旨出发阐述了国家审计应具有的批判性、研究性、建设性思维方式,在国家审计职业思维模式方面做了初步探讨。

As an expert behavior owning the functions of supervision, discrimination and evaluation, the government audit should possesses particular professional judgment and unique mode of thinking, and not limited to an administrative or arbitral mode of thinking. Therefore, cultivating and building up the professional mode of thinking of national audit staff appears to be particularly important. This paper discusses the requirements on the government audit who should have the critical, research-based and constructive mode of thinking just through the beginning of the essence, intrinsic requirement. It has done a preliminary study in the field of professional mode of thinking of government audit.