基于数智化背景下政府审计人员职业能力重构研究  

Research on Reconstruction of Professional Ability of Government Auditors under Background of Digital Intelligence

作　　者：陈紫畅 许凤玉 Chen Zichang;Xu Fengyu(Binzhou University,Binzhou Shandong 256600)

机构地区：[1]滨州学院经济管理学院,山东滨州256600 [2]滨州学院课程思政教学研究中心,山东滨州256600

出　　处：《山东纺织经济》2023年第3期22-25,共4页Shandong Textile Economy

基　　金：2020年山东省审计重点科研课题“基于稳定匹配理论的政府审计职业化建设研究”(项目编号:2021SDSJ013);2021年山东省本科教学改革研究项目“数字经济背景下‘纳税申报与筹划’课程思政元素设计与教学实践研究”(项目编号:M2021259)

摘　　要：数智化趋势对会计环境、审计环境都产生巨大影响,也对政府审计人员职业能力提出更高要求,文章通过分析数智化时代的特点,阐明了数智化趋势对政府审计工作的影响,厘清数智化背景下政府审计人员的职业能力的构成要素,从职业准入制度、数据中台建设、联合审计机制和多元协同培养等方面重构了数智化背景下政府审计人员职业能力培育机制.The current trend of digital intelligence has a huge impact on the accounting and audit environment,and it also puts forward higher requirements for the professional ability of government auditors.By analyzing the characteristics of the digital intelligence era,this paper elaborates the impact of digital intelligence trend on government auditing,and clarifies the components of the professional competence of government auditors in the context of digital intelligence.This paper reconstructs the professional ability cultivation mechanism of government auditors under the background of digital intelligence from the aspects of professional access system,data center construction,joint audit mechanism and diversified collaborative training.

关 键 词：数智化 政府审计人员 职业能力 培育机制 

分 类 号：F239.4[经济管理—会计学]