注意性告知与元认知策略对培训效果的影响研究  

Research on the Impact of Attentional Advice and Metacognitive Strategies Against Training Effects

作　　者：孙晓琳[1] 黄云[1] 姚波[1] 

机构地区：[1]西安财经学院商学院,陕西西安710100

出　　处：《统计与信息论坛》2013年第10期94-99,共6页Journal of Statistics and Information

基　　金：国家社会科学基金项目<信息化背景下政府统计业务流程再造研究>(07XTJ002);陕西省自然科学基金项目(2010JM9004);国家统计局研究项目(20120LY098)

摘　　要：计算机审计培训是培养高素质审计人才的有效途径。注意性告知和元认知策略是影响计算机审计培训效果的重要因素。实证研究了注意性告知与元认知策略对培训效果的影响,研究发现:注意性告知与元认知策略都会对培训效果产生正向影响;注意性告知还会对元认知策略产生正向影响。此外,注意性告知通过元认知策略部分中介作用于培训效果。The training of computer audit is a effective way to train outstanding audit staff. Attentional advice and metacognitive strategies are important factors which influence on the training of computer audit. This empirical research investigates the impact of attentional advice and metacognitive strategies against training effect of computer audit. Based on the study , we find that attentional advice and metacognitive strategies all have significantly positive influences on training effect, attentional advice have a significantly positive influence on metacognitive strategies. Moreover, metacognitive strategies have a partial mediating effect on the relationship between attentional advice and training effect.

关 键 词：注意性告知 元认知策略 培训效果 计算机审计 结构方程模型 

分 类 号：F224.0[经济管理—国民经济]