审计管理体制改革背景下的国家审计职业准入制度研究  

A Study on the Occupational Access System of State Audit under the Background of the Reform of Auditing Management System

作　　者：徐超 黄蓉 顾婧 

机构地区：[1]南京审计大学政府审计学院,江苏南京211815

出　　处：《南京审计大学学报》2018年第2期8-15,共8页Journal of Nanjing Audit University

基　　金：江苏省高校自然科学研究重大项目(16KJA520002);南京审计大学政府审计学院重点项目(D2010530068)

摘　　要：习近平在中国共产党第十九次全国代表大会上的报告中提出要"改革审计管理体制",作为审计管理体制的重要一环,审计职业化的建设刻不容缓,而审计职业准入制度作为国家审计职业化建设的"起点"亟待建立和完善。因此,借鉴国外审计职业准入和我国发展相对成熟的法官职业准入的经验做法,提出我国国家审计职业准入制度的框架,具体思路为:针对国家审计的职业特点,划分审计人员类型,分类招录,建立国家审计职业资格考试制度、审计职业经验准入制度和审计职业道德考察机制。同时,需健全相关配套制度及法律法规,以推动准入制度框架的执行落实,以期能够严格人才准入,优化审计队伍,推动我国国家审计职业化建设。In the report made by Xi Jinping in the 19 th National Congress of CPC,the ＂reform of auditing management system＂is proposed.As an important part of auditing management system,the construction of audit professionalism is urgently needed.As the ＂starting point＂of the construction of national audit professionalism,the occupational access system of audit needs to be established and perfected.Therefore,on the basis of professional access of foreign audit and the experience and practice of the professional access of judges in China,this paper puts forward a framework of occupational access system of state audit.In view of the professional characteristics of state audit,the specific ideas are mainly aimed at the classification of auditors,the classified recruitment,the establishment of professional qualification examination system,experience access system and investigation mechanism of professional ethics.Meanwhile,the relevant supporting systems and laws and regulations should be improved to promote the implementation of the framework of occupational access system,hence strictly controlling personnel access,optimizing the audit team and promoting the construction of state audit professionalism.

关 键 词：审计管理体制改革 国家审计 审计职业准入制度 国家治理 法官职业准入制度 审计职业道德 

分 类 号：F239.44[经济管理—会计学]