能力提升视角下基层审计干部培训策略研究

On the Training Strategies for Grassroots Auditing Cadres from the Perspective of Capability Enhancement

近年来,审计事业的发展对审计干部培训提出了更严格的要求。强化对基层审计干部的业务培训,能够提升其综合素质和业务能力,为审计事业的发展培养更多复合型和尖端型的审计人才。以能力提升为视角,阐述基层审计干部参加培训的必要性,在能力视角下分析我国基层审计干部培训的影响因素,并给出了针对性的培训策略。

In recent years,the development of the auditing industry has put forward more stringent requirements for auditing cadre training.Strengthening business training on the grassroots auditing cadres can enhance their overall quality and business capabilities,and foster more complex and sophisticated auditing talents for the development of the auditing cause. From the perspective of capacity enhancement,this article elaborates the necessity of grass-roots auditing cadres to participate in training,analyzes the influence factors of training for grass-roots auditing cadres in China from the perspective of capability,and gives targeted training strategies.