国际化视域下跨国企业审计人才翻译能力提升路径研究

Research on the Path Improvement of Translation Ability of Audit Talents in Multinational Enterprise under the International Horizon

在经济全球化与"一带一路"倡议的协同作用下,不同国家与地区间经济贸易往来活动日趋频繁,经济、文化等各方面交流水平逐渐提升,许多优秀的跨国企业异军突起,成为国家与地区间贸易往来的桥梁。在此背景下,为确保世界范围内经贸往来的稳定和长远发展,跨国企业需要更加积极主动地践行自身使命,以更广阔的胸襟和视野承担起自身重要的社会责任,坚持高度重视内部审计工作的开展,既要保障审计工作质量,又要不断培养和提升审计人才的国际化业务水平,将提升审计人员的外语翻译能力作为有效开展审计工作的必然要求,坚决予以贯彻落实。本文立足于国际化视域,对审计人才能力提升背景及现状进行分析,就高素质专业化审计队伍建设的目标、任务、途径和制度建设等问题进行了深入探讨,结合跨国企业审计工作特征分析审计人才翻译能力不足等问题出现的原因,提出建设跨国审计人才培养新机制的思想,为营造良好跨国审计人才培养环境、提升跨国企业审计人才翻译能力贡献智慧与力量。

With the development of economic globalization and "One Belt One Road" initiative, economic and cultural exchanges have been gradually improving. Excellent multinational enterprises have been emerging as a bridge among countries. In this context, in order to ensure the stability and long-term development of economic and trade exchanges around the world, multinational enterprises need to practice their mission more actively, shoulder their important social responsibilities with a broader vision, and attach great importance to the development of internal audit, so as to ensure the quality of audit work. We should also constantly cultivate and improve the international business level of audit talents, and resolutely implement the improvement of auditors’ foreign language translation ability as an inevitable requirement for effective audit work. From the international perspective, this paper analyzes the background and current situation of the ability improvement of audit talents, deeply discusses the objectives, tasks, approaches and system construction of the construction of high-quality professional audit team, and analyzes the causes of the problems such as the lack of translation ability of audit talents in combination with the audit work characteristics of multinational enterprises. It also puts forward the idea of building a new mechanism for the training of multinational audit talents, so as to contribute wisdom and strength to creating a good training environment for multinational audit talents and improve the translation ability of multinational enterprises’ audit talents.