区块链视角下审计人才培养模式研究——以洛阳师范学院为例  

Research on Audit Talent Training Mode from Perspective of Blockchain--Taking Luoyang Normal University as an Example

作　　者：张铎 Zhang Duo(Luoyang Normal University,Luoyang He’nan 471000)

机构地区：[1]洛阳师范学院,河南洛阳471000

出　　处：《山东纺织经济》2022年第7期17-20,共4页Shandong Textile Economy

摘　　要：在区块链的时代背景下,各行各业的发展模式、业务标准、运作机制、人才需求,甚至管理方式等都将迎来新的变革,对审计行业而言也不例外。由于区块链技术去中心化和不可篡改的特点,使得财务信息数据的真实性进一步增强,审计证据的准确性和可靠性得以提高,为审计工作提供了便利。但作为社会发展的新趋势和新特征,区块链技术给传统审计工作带来新的优化空间的同时,也使得审计领域人才需求与供给的不匹配度日益加大,区块链背景下的审计领域人才培养,逐渐成为教育行业的热点话题。因此,文章基于区块链视角,进一步探索新时代下的审计人才培养模式,完善审计人才队伍建设。In the context of the blockchain era,the development models,business standards,operation mechanisms,talent needs,and even management methods of all walks of life will usher in new changes,and the audit industry is no exception.Due to the decentralization and immutability of blockchain technology,the authenticity of financial information data is further enhanced,the accuracy and reliability of audit evidence can be improved,and audit work is facilitated.However,as a new trend and new feature of social development,while blockchain technology brings new optimization space to traditional audit work,it also increases the mismatch between the demand and supply of talents in the audit field.The training of talents in the audit field has gradually become a hot topic in the education industry.Therefore,based on the perspective of blockchain,this paper further explores the audit talent training mode in the new era and improves the construction of audit talent team.

关 键 词：区块链 实时审计 人才培养 

分 类 号：F239[经济管理—会计学]