中国审计高等教育的适应与超越  

The Adaptation and Transcendence of Audit Higher Education in China

作　　者：黄雷[1] 孔楠 周方舒[1,2] HUANG Lei;KONG Nan;ZHOU Fangshu(Finance Office,Nanjing Audit University,Nanjing 211815,China;Party Committee,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学财务处,江苏南京211815 [2]南京审计大学机关党工委,江苏南京211815

出　　处：《南京审计大学学报》2025年第2期1-9,共9页Journal of Nanjing Audit University

基　　金：国家社会科学基金重大项目(21&ZD027)。

摘　　要：中国审计高等教育经历了酝酿初创、调整探索、快速发展、跃升提质等阶段,在四十余年的发展中,展示了其在政治属性、人民属性、战略属性上的强适应。面对现实局限,展望未来,中国审计高等教育要以国家战略需求为牵引,积极论证和建设审计学一级学科;立足解决人文社会科学失声失语问题,加快构建中国审计学自主知识体系;强化审计高等教育的要素支撑,推进学科交叉复合型拔尖创新人才培养;完善审计高等教育开放格局,彰显高等教育全球化的审计贡献,为实现教育强国建设战略目标提供强有力的支撑。Audit Higher Education in China has experienced such stages as incubation,adjustment and exploration,rapid development,and improvement of quality.In the development of over 40 years,Audit Higher Education in China has demonstrated its strong adaptability in political attributes,people attributes and strategic attributes.Facing the limitations of reality and looking forward to the future,China’s audit higher education should be guided by the national strategic needs,and actively demonstrate and construct the first-level audit discipline;Based on solving the problem of aphasia in the humanities and social sciences,accelerate the construction of China’s audit independent knowledge system;Strengthen the essential support of audit higher education,and promote the training of interdisciplinary top-notch innovative talents;Improve the opening pattern of higher audit education,highlight the audit contribution of higher education globalization,and provide strong support for realizing the strategic goal of building a powerful education country.

关 键 词：审计高等教育 高等教育全球化 审计人才培养 教育强国建设战略 中国审计学自主知识体系 

分 类 号：F239.44[经济管理—会计学]