新质生产力视域下双三螺旋型审计人才培养模式构建研究  

Research on the Construction of a Dual Triple Helix Model for Audit Talent Development in the Context of New Quality Productive Forces

作　　者：王海滨[1] 刘儒昞 WANG Haibin;LIU Rubing(Audit Research Institute of the National Audit Office,Beijing 100086,China;School of Accounting,Guangdong University of Foreign Studies,Guangzhou 510006,China)

机构地区：[1]审计署审计科研所,北京100086 [2]广东外语外贸大学会计学院,广东广州510006

出　　处：《南京审计大学学报》2025年第1期12-20,共9页Journal of Nanjing Audit University

基　　金：广东省哲学社会科学规划项目(GD23SQGL02);广东省高等教育教学改革项目(粤教高函[2020]20号)。

摘　　要：审计是党和国家监督体系的重要组成部分,是推动国家治理体系和治理能力现代化的重要力量,在发展新质生产力的过程中扮演着重要角色。新质生产力对审计人才提出了更高的要求,迫切需要对现有审计人才培养模式进行反思和重构以适应新质生产力的发展要求。基于三螺旋理论,构建以“大学-企业-政府”外三螺旋为培养主体、“德-能-行”内三螺旋为培养目标的双三螺旋型审计人才培养模式,并提出“政产学研”协同育人是双三螺旋型审计人才培养模式的实现路径,最后从平台搭建、教学团队等七方面构建了“政产学研”协同育人体系。Auditing is a crucial component of the Party and the State's supervisory system,a vital force in advancing the modernization of the national governance system and capabilities,and plays a significant role in the development of new quality productive forces.The emergence of new quality productive forces has imposed higher demands on auditing professionals,necessitating a rethinking and restructuring of the existing auditing talent cultivation models to meet these new requirements.This paper constructs a dual triple-helix model for audit talent cultivation based on the triple helix theory,with the “University-Enterprise-Government” external three-helix as the main body and the “Virtue-Ability-Practice” internal three-helix as the cultivation objectives.It proposes that the collaborative education of “Government-Industry-Academia-Research” is the implementation path for this double three-helix audit talent cultivation model,and finally,it constructs a collaborative education system from seven aspects including platform construction and teaching teams,etc.

关 键 词：新质生产力 双三螺旋模型 审计人才 培养模式 “政产学研”协同 协同育人 

分 类 号：F239[经济管理—会计学]