大数据环境下高校复合型审计人才培养研究  

Research on the Cultivation of Compound Audit Talents in Universities under the Environment of Big Data

作　　者：曾永安 ZENG Yong-an(Marxism College,Northwest University,Xi'an 710075,China;Marxism College,Xianyang Normal University,Xianyang 712000,China)

机构地区：[1]西北大学马克思主义学院,陕西西安710075 [2]咸阳师范学院马克思主义学院,陕西咸阳712000

出　　处：《赤峰学院学报（哲学社会科学版）》2022年第12期91-94,共4页Journal of Chifeng University：Philosophy and Social Science Chinese Edition

基　　金：陕西省社会科学基金年度项目“习近平总书记关于新时代群众路线重要论述的哲学基础研究”(2020A031);教育部高校思想政治理论课教师研究项目“中国共产党人精神谱系融入思想政治理论课教学的逻辑理路及其机制研究”(22JDSZK094);陕西省教育科学规划项目“国家治理现代化进程中群众路线培育机理研究”(SGH21Y0202);咸阳师范学院“中青年拔尖人才”(XSYBJ201904);咸阳师范学院“校级学术带头人”(XSYXSDT202122)。

摘　　要：大数据环境下,审计人才培养面临着机遇与挑战。审计工作的功能、特点也更符合时代发展要求。本文在大数据背景下,对高校复合型审计人才的培养现状及问题进行分析,发现教学内容、方法的不足之处,包括实践教学环境建设欠佳、国际审计融合欠缺等现象,并以国际视角从大数据思维、综合实践平台建设、融入国际审计生态圈三个方面提出高校复合型审计人才的培养路径,为复合型审计人才培育提供新思路。Under the environment of Big Data,the training of audit talents is faced with opportunities and challenges.The functions and characteristics of the audit work are more in line with the requirements of the times.Under the background of big data,this paper analyzes the present situation and problems of the cultivation of compound audit talents in colleges and universities,and finds out the deficiencies of teaching contents and methods in time,including the poor construction of the practice teaching environment,the lack of international audit integration and other phenomena,from the international angle of view,this paper puts forward the ways to train the compound audit talents in universities from the following three aspects:big data thinking,the construction of comprehensive practice platform and integration into the International Audit Ecological Circle,to provide new ideas for the cultivation of compound audit talents.

关 键 词：大数据 审计人才 大数据思维 实践平台 国际审计 

分 类 号：G642[文化科学—高等教育学]