中国审计学会审计教育分会首届审计教授论坛综述  

A Survery of the First Audi Professors Forum of Audit Education Session of China Audit Association

作　　者：王素梅[1] 李兆东[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815

出　　处：《审计与经济研究》2012年第2期110-112,共3页Journal of Audit & Economics

摘　　要：在我国,构建具有中国特色的政府审计理论框架是一项反复被提出但始终未真正完成的任务。政府审计理论是支撑政府审计事业科学、持续发展的基础,与此同时,强化审计人员能力是从专业技能上保障政府审计质量的根本,因此应尽快建立起科学的审计教育体系,提高政府审计人员的执业能力。Constructing a theoretical framework of government audit with Chinese characteristics is an urgent task that needs to be accomplished. The government audit theory is the foundation that makes it possible for the cause of government audit to develop scientifically and sustainably. Meanwhile, constructing an army of competen auditors is a professional guarantee for the quality of audit. Therefore, it is a must to build up a scientific system of audit education in order to improve the performance of government auditors.

关 键 词：国家审计 政府审计 审计理论框架 审计高等教育 审计动因 审计本质 

分 类 号：F239.0[经济管理—会计学]