对加快国有企业新型内部审计人才培养的思考

On Accelerating the Training of New Audit Personnel

目前,我国正处于社会转轨、经济转型的发展关键期,随着国有企业法人治理结构的建立完善和公司治理的所有权、决策权、经营权之间的相互制衡关系越来越复杂,企业内部审计工作面临着新的课题和挑战。从以财务审计为主转为财务审计和效益审计(亦称绩效审计)、管理审计并重,已经成为新形势下企业内部审计工作创新发展的重要方向。适应形势任务变化,大力培养综合素质好、开拓精神强的新型审计人才,是切实发挥内部审计在企业内部控制和风险管理中的作用,促进企业规范、科学、高效运作的迫切需要。

At present, China is in the critical period of development of the social transition and economic restructuring. Transformation from primarily the financial audit, to equal stress on fmancial audit, performance audit （also known as performance audit） and management audit, has become an important trend of innovation and development of enterprise internal audit work. Adapted to changing situations and tasks and vigorously developing the new audit personnel with good overall quality and strong pioneering spirit, it is the urgent need for effectively playing the role of internal audit in internal control and risk management of the enterprise, and motivating the operation of the corporate normally, scientifically and efficiently.