审计高等教育与社会需求的契合度研究

Study on the Fit of Auditing Higher Education and Social Demand

我国的审计事业和审计高等教育的发展已经30多年,审计高等教育对审计事业的发展起到了支撑的作用,也存在不合理的现象。本文结合目前开设审计专业的高等院校的培养方案,从审计高等教育供给、培养目标、学科定位与职业定位、专业课程设置与胜任能力等方面,分析了审计高等教育与三大审计主体的审计业务需求的契合程度,在此基础上,提出了改革完善审计高等教育的建议。

The development of auditing and higher education in our country has been more than 30 years. Auditing higher education has played a supporting role in the development of auditing, and there are also unreasonable phenomena. This paper combines the training program of the colleges and universities which have set up auditing major at present. From the aspects of auditing of higher education supply, training objectives, discipline and career orientation, professional course setting, competence and so on, we analyze the degree of fit between auditing higher education and the auditing business demand of the three main auditing subjects. On this basis, we give some advice on reforming and perfecting auditing higher education.