摘要
审计监督作为八大监督体系之一,越来越受到国家和人民的重视。而审计人才的有效流动,不仅可以使审计人才保持较高的创造力,还可以增强审计部门的活力,更好的发挥审计监督作用。本文以审计署驻地方特派员办事处为切入点,基于特派办审计人才流动法律依据和背景,分析人才流动过程中存在的问题及原因。结合库克创造力曲线和外聘人员数据系统,提出特派办审计人才五维空间流动模型的构想。在此基础上,进一步拓宽视野,提出"审计+"的新概念,对完善审计人才流动机制,实现八大监督体系的有机结合具有十分重要的理论价值和现实意义。
the audit supervision, as one of the eight supervision system, has been paid more and more attention by the country and the people. And the effective flow of audit personnel, not only can make the audit personnel to maintain high creativity, but also can enhance the audit department's vitality, better play the role of audit supervision. The to in place of the Audit Office of the Commissioner as the breakthrough point, based on tepaiban audit personnel flow legal basis and background. Analysis problems and reasons existing in the process of talent flow, combined with cook creative curve and hire personnel data system, put forward special audit personnel five dimensional space, flow model, the conception of. On this basis, to further broaden their horizons and put forward the new concept of "audit + ", realize the organic combination of eight supervision system has very important theoretical value and practical significance to perfect audit mechanism for the flow of talent.
出处
《江苏商论》
2016年第3期57-60,共4页
Jiangsu Commercial Forum
基金
JGLX15_170项目成果
关键词
特派办
审计人才
五维空间
流动机制
tepaiban audit
talent
dimensional space
flow mechanism