国家审计人员胜任能力框架研究  

Research on the Competency Framework of Government Auditors

作　　者：王士红 郑玮 潘澳琳 Wang Shihong;Zheng Wei;Pan Aolin

机构地区：[1]南京审计大学政府审计学院,211185 [2]安徽医科大学审计处,230031

出　　处：《审计研究》2022年第6期39-45,共7页Auditing Research

基　　金：国家自然科学基金(项目批准号:71872087);南京审计大学国家审计研究院课题(项目批准号:21XSJB04);江苏省研究生科研及实践创新项目(项目批准号:KYCX21_1892)的资助

摘　　要：国家审计人员胜任能力是建设高素质专业化审计队伍的重要保证。本文基于现有的文献研究以及胜任能力模型,结合实践调研分析,构建了国家审计人员胜任能力框架,包括专业知识、专业能力、政治能力、品质道德和个人特质五个一级指标;并对二级指标进行细化,将专业知识分成基础专业知识、高级专业知识;将专业技能分成通用技能、业务技能和综合技能等;将品质道德分成职业道德和社会公德;将个人特质分成精神作风和身体素质等;在二级指标的基础上,将审计知识、财务会计知识、心理学知识等41个要素细化成三级指标。通过问卷调查对各级指标进行重要性判定,验证了国家审计人员胜任能力框架的合理性。本文为我国审计队伍的建设提供了理论参考,有助于推动新时代高素质审计队伍能力建设。The competence of government auditors is an important guarantee for strengthening the ability of high quality,professional auditors.Based on the existing literature research and competency model,combined with practical research and analysis,this paper establishes a competency framework for government auditors,including five primary indicators,namely,professional knowledge,professional ability,political ability,ethics and morality,and personal characteristics,and elaborated on secondary indicators by dividing professional knowledge into basic professional knowledge and advanced professional knowledge,dividing professional skills into general skills,business skills and comprehensive skills,dividing ethics and morality into work ethics and social morality,and dividing personal characteristics into mentality style and physical quality.41 elements,such as audit knowledge,financial accounting knowledge and psychological knowledge,are used as the tertiary indicators.The analysis of survey results verifies the rationality of the competency framework of government auditors.This paper provides a theoretical reference for strengthening the ability of auditors in China,which is helpful to promote the capacity building of high-quality auditors in the new era.

关 键 词：国家审计人员 胜任能力框架 胜任能力模型 

分 类 号：F239.44[经济管理—会计学]