新时代国家审计职业化存在的问题与完善建议

Problems and Suggestions for the National Audit Professionalization in the New Era

随着中央审计委员会的成立,审计在政治监督、经济决策、保障民生等方面发挥着日益重要的作用。推动国家审计全覆盖,提升国家审计质量,需要推动国家审计职业化建设。当前国家审计职业化建设还存在招录方式不科学、培训机制不完善、高级审计人才缺乏、审计激励机制不健全等突出问题。对此,应当按照分类招录原则,建立国家审计人才资格准入制度。建立健全继续教育制度,完善分类培训,提升审计人员水平。建立灵活的人才引进制度,以项目审计为依托,吸纳社会高级审计人才参与国家审计。完善国家审计激励制度,建立审计官高薪制,强化国家审计人才的道德担当和工作责任感。

With the establishment of the Central Audit Committee, auditing is playing an increasingly important role in political supervision, economic decisions,ensuring livelihood and other aspects.To promote the national auditing coverage and improve the quality of national auditing,it is necessary to promote the construction of national auditing professionalization.At present,some prominent problems exist in the construction of national auditing professionalization, such as unscientific recruitment modes,imperfect training mechanisms,lack of senior audit talents, and imperfect audit incentive mechanisms.To solve these problems,it is suggested that the national qualification access system for audit talents should be established in accordance with the principle of classified recruitment;the continuing education system be set up and improved,and classified training be upgraded to boost the auditors' quality.Moreover,a flexible talent introduction system based on project auditing should be founded so as to attract senior auditors from society to participate in national audit.The national auditing incentive system should be improved and good remuneration system for auditors be built as well,in a bid to strengthen the moral and sense of responsibility of national auditors.