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Lead the high -quality development of audit education with the 20th spirit -40 years of auditing education in China: review, summary and prospects

30 min read
my country has built the world's largest education system, and audit education is an organic part of this system.R

  my country has built the world’s largest education system, and audit education is an organic part of this system.Regardless of whether it is the traceability of the master’s degree in the audit direction from the Tianjin Institute of Finance and Economics in 1981, or from the establishment of Nanjing University of Finance and Trade from Nanjing University of Finance and Trade in 1983, China Audit Education has entered or approached the year of confusion.The training of audit talents has a strategic impact on the development of the audit cause. Audit education is the main way for the training of audit talents in my country and an important guarantee for the construction of my country’s audit team.Audit education actively adapts to the inherent needs of the development of the audit. In the exploration process, a local education system has been formed, and a large number of audit talents have been cultivated, which has made unique contributions to audit work and economic construction.Audit educators to study and implement the 20th spirit of the party must follow the “five firm grasping” requirements proposed by the General Secretary of the Supreme Leadership, correctly treat the historical development and significance of audit education, and correctly treat the fundamental mission and the times of audit education.Requires, adhere to the guidance of the current and future tasks of socialism with the highest leader in the new era.

  1. Review of China’s audit education development

  (1) National audit giving birth to and leading audit education rapidly

  First of all, the urgent needs of audit talents during the starting stage of the audit cause gave birth to the establishment of audit majors in colleges and universities in my country.Prior to the establishment of the socialist audit system with Chinese characteristics, there was no special audit major in the economic and management disciplines of undergraduate colleges in my country, but it opened audit -related courses in the accounting and financial management majors of a few universities.At the beginning of the establishment of the Audit Office, the leaders of the State Council pointed out that the audit work must be modernized. “From now on, it is necessary to set up audit majors in colleges and universities to cultivate audit talents.”At the end of 1984, the Audit Office signed an entrusted school agreement with Wuhan University, Sun Yat -sen University, and Nankai University to open an audit major. Since 1985, each school recruits 60 undergraduates and 8 graduate students each year.This model stopped the reform of the education management system from 1999.Since 1986, the Audit Department also cooperated with the Central Broadcasting and Television University to jointly establish an audit major adult higher specialist and college education. In 1987, more than 4,000 students were recruited.In 1987, the Audit Office and the Nanjing Municipal Government built Nanjing Audit Institute based on the former Nanjing Institute of Finance and Trade. In the year, 250 audit college students were recruited.The Audit Department attaches great importance to auditing education and has produced a great demonstration role in colleges and universities across the country.After 1985, Xi’an Jiaotong University, Shanghai University of Finance and Economics, Central South University of Finance and Economics (now Zhongnan University of Finance and Economics and Law), Southwest University of Finance and Economics, or other universities, either set up a undergraduate major in audit, or set up a specialized direction under accounting.On the 5th anniversary of the establishment of the Audit Office, the audit education has begun to take shape. There are 1 Audit School, 3 audit secondary schools, and more than 30 colleges and more than 20 secondary schools to open audit majors.

  Secondly, the construction of audit materials with business training as the lead laid the background of China’s audit professional knowledge spectrum.At the beginning of the establishment of the Audit Office, he started to organize audit textbooks and strengthen cadre training based on the principle of “what to learn and what is missing”.The biggest influence was the “Audit Introduction” of the Audit Professor Lourxing, a professor of Shanghai University of Finance and Economics. The book was published in May 1987. It was expensive in Luoyang Paper and printed 320,000 copies within two months.One of the compulsory book.With the help of high -quality teachers in colleges and universities, the Audit Office has built a group of professional textbooks with the theme of audit business. While exerting the training function of audit cadres, it is also a dedicated or auxiliary textbook for audit students.In addition to the “Audit Introduction”, the Audit Office also invited account auditists such as Yan Jinzheng (Renmin University of China), Ge Jiayi (Xiamen University), Zhang Yikuan (Beijing Technology and Commercial University) to lead a group of young and middle -aged teachers in accordance with some practical experts from the audit organs to writeThe “Financial Audit”, “Financial Audit”, “Industrial Audit”, “Economic Economic Audit”, “Traffic Commercial Audit”, “Foreign Trade Audit” and “Agricultural Audit” were completed.This series of textbooks have a positive impact on the construction of audit knowledge of Chinese characteristics and the construction of the teaching materials system: First, strengthen the independence of audit disciplines and get rid of the status of auditing in the accounting knowledge system; secondIt highlights the importance of national audit in the audit knowledge spectrum, reversed a unique situation in the field of audit education content, and laid the foundation for the formation of national audit, internal audit, and social audit.The third is to summarize and study the audit knowledge and methods of important industries and categories, and to open a textbook writing method with the theme of audit objects; the fourth is to form a tradition of more importance to practicality and focus on industry needs for China’s audit education.effect.

  Finally, the Audit Department’s long -term attention to the construction of audit cadres’ construction and talent echelon construction has ensured the sustainable development of audit education.”Outline of Audit Work Development (1991-1995)” proposes “to compile audit business textbooks, earnestly handle the training base of auditors at all levels such as Nanjing Audit Institute”, and “Outline for Audit Work (1999-2003)”Construction of Nanjing Audit Institute and Audit Training Base “” Continue Selecting some business backbones to participate in higher education output learning and abroad training and learning “, the” Audit Department 2003 to 2007 Audit Work Development Plan “proposes to” optimize the structure of the cadre team and strive to cultivate composite talents”” Improve the audit vocational education system “, the” Audit Department 2006 to 2010 Audit Work Development Plan “proposed” Further improve and improve the cadre vocational education system with the characteristics of the audit system “, and the” Audit Department 2008 to 2012 Audit Work Development Plan “Proposed “sound … cadre vocational education and training system with the characteristics of auditing systems” “In accordance with the co -construction agreement, promote the construction of teaching and research capabilities of the Nanjing Institute of Audit”, “the” Twelfth Five -Year Audit Work Development Plan “On the basis of the relevant requirements of the planning plan, “Strengthening Audit’s Professional Degree Education Work” is proposed, and the “Thirteenth Five -Year Plan” National Audit Work Development Plan “proposes to” improve the audit vocational education training system “and” promote the in -depth integration of audit vocational education and national education “”In -depth promotion of the construction of college audit disciplines, master’s degree in audit majors, selection of outstanding audit doctoral dissertation, and the construction of postdoctoral workstations in the Audit Department”, “Touch the acceptance of international student students”, the “14th Five -Year Plan” National Audit Work Development Plan “proposes to” establish establishmentImprove Audit Vocational Education Training System. “In the process of implementing the above planning content, audit organs and universities have become more closer in collaboration between the construction of audit cadres and the training of audit talents.For example, in 2002, the Audit Office commissioned Peking University to train the Master of Public Management (MPA) for the audit system, and also cooperated with the Hong Kong Polytechnic University and the National University of Singapore to cultivate a master’s degree.For another example, the Audit Office issued a special document in 2020 requesting audit institutions at all levels to strengthen the cooperation with the audit master training units to build a high -quality professional audit cadre team and promote the development of audit development and reserve talents.

  (2) Reform and opening up stimulate and promote the comprehensive development of audit education

  First of all, the reform of the market economy system and the rapid development of the economy and society requires economic supervision to protect the protection of driving, and release large -scale and diverse audit talents.After the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, the party and the state shifted their focus to economic construction.The country’s supervision of fiscal and economic activities is very necessary. “When preparations for the establishment of the audit organs, there were about 60,000 people in the country. By the end of 1988, the national audit cadre team with more than 50,000 people had formed a national audit cadre, and it has now developed to more than 110,000.State -owned enterprises have gradually constructed the modern enterprise system in the process of breaking the restraint of the planned economic system. The reform of the ownership structure has created the mixed ownership economic structure of my country’s public ownership. The main body of the market is vitality.Internal audit has become an important support for national audit to strengthen the supervision of state -owned enterprises, and it is also an important starting point for state -owned enterprises and large and medium -sized private enterprises to strengthen internal governance, while social audit has become an important means to maintain market order.The internal audit team has grown from more than 100,000 people at the end of 1988 to nearly 300,000 people, and the social audit team has grown from less than 10,000 at the end of 1988 to more than 400,000 people.The vitality of the market economy and the development and growth of the audit team put forward direct requirements for the scale and quality of audit education.After years of development, 215 colleges and universities that have recruited undergraduate students have reached about 60,000 students at the school, and the scale of graduates is stable at about 15,000.At the same time, strengthening the multi -factors such as the strengthening of macro -control, improving the party and state supervision system, and the rapid development of market economy have also put forward higher requirements for the quality of audit education.Each training unit effectively responds to the social needs of audit talents. On the one hand, actively strengthen the construction of curriculum and textbook system, explore the innovation of talent training models, and continue to update the knowledge system and professional ability of audit talents;The direction of development and training was explored based on the traditional direction of national audit, internal audit, and social audit.

  Secondly, the reform of the education system and the policy system guides the development direction of audit education, and prompts China’s audit education to embark on the independent development path.The Central Committee of the Communist Party of China promulgated the “Decision on the Reform of the Education System” in May 1985, which opened the process of comprehensive reform of the education system in my country.Critical measures such as the reform of college admissions plans and graduate allocation system, the expansion of the autonomy of school running, and the implementation of the three -level school -level running system of the central and provincial and municipalities provided valuable policy space for the early days of audit education.The Audit Department commissioned colleges and universities to train audit cadres, the co -construction of Nanjing Audit Institute with the Nanjing Municipal Government and the establishment of audit majors in various universities benefited from this.After the 14th National Congress of the Communist Party of China, the reform of the education system focused on changing the government’s pattern of running schools, and opened channels for market players and social forces to participate in audit education.However, the “Disciplinary Catalog” (hereinafter referred to as the “Disciplinary Catalog”) and the “Professional Catalog” (hereinafter referred to as the “Professional Catalog”), which are adjusted in 1998)Studies “excluded from the directory, many universities have stopped auditing enrollment, and audit theoretical research and discipline development have been affected.Because of this, in the process of university expansion since the 21st century, audit education has selected a “small and precise” model as a whole, embarking on the development path of self -reliance, self -employment, and self -improvement.With the collective call of the audit education community and the efforts of many parties, the “Professional Catalog” that was adjusted in 2012 restored the “Audit” major and reserved so far. After 2018, “Professional Catalog” also added “engineering audit”.Make audit undergraduate education recover and develop quickly.What’s even more exciting is that after the revised “Disciplinary Catalog” after 2011, the first audit master’s degree is set up. The “Discipline Professional Catalog of Graduate Education” issued in 2022 clarifies the setting of the audit doctoral degree. The level of audit talent training has been obtained.Obviously improved.Although the professional ownership and discipline status of auditing have some twists and turns, it is generally on the upward trend.

  Finally, the continuous deepening of opening up to the outside world has promoted the international development of audit education, and the international influence of national audit education has gradually emerged.The starting point of internationalization of audit education can be traced back to the early days of the establishment of the Audit Department. Experts in the educational and practical community have translated many foreign audit theories, systems and practical related books and materials, and to a certain extent enrich the training materials and audit teaching content of audit cadres.Through the training of co -organized cadres and overseas personnel training by the Audit Office, and the study of domestic scholars’ research on Western audit education, foreign high -quality educational resources and advanced education concepts gradually introduced to the country, promoting the formation of practical audit education and teaching ideas, Proposed the overall idea of audit discipline and professional construction.In the 1990s, the 9 -year -old Sino -German government audit cooperation project not only introduced a large number of professional books and training materials, but also improved the school conditions of the Nanjing Institute of Audit.Not only strengthen the training of audit cadres, but also promote the qualification training and examinations of ACCA international accountants.In the context of the reform of the education system, domestic universities began to open the direction of ACCA under auditing or accounting majors, and gradually expanded the formation of American registered accountants (USCPA), Canada Frank Professional Accountants (CPA Canada) and internal audit education partners (IAEP) and other characteristic directions and school running projects have also deepened the exchange and cooperation with overseas colleges and universities.In the 21st century, the internationalization of education in the field of social audit and internal audit is still based on the “introduction” model. Higher education in the direction of national audits has gradually developed to “going global” due to the excellent performance of my country’s national audits on the international stage. stage.When the Nanjing Audit University expert team participated in the first UN audit project in my country, he started to build a full English special course such as the “United Nations Audit”, and conducted multiple rounds of special training for the highest audit institutions abroad.In 2012, under the recommendation of the Audit Office, Nanjing Audit University accepted the commission of the Audit Office of the Republic of Liberi to cultivate 10 graduate students of the audit master.Since 2016, Nanjing Audit University has undertaken the “Chinese Government Audit Scholarship” project established by the Audit Office and the Ministry of Education and the “Aid Academic degree education” project of the Ministry of Commerce.Cumulative 282 audit majors have been trained for more than 70 countries and regions.Most international students have become the backbone of the audit, and many of them have served as the leadership position of the department. The first graduate student Du Fei (Toufique Shafique) has served as Deputy Auditor Auditor of the Bangladesh.In addition, Nanjing Audit University also established nearly 300 national training audit officials for the “Belt and Road”. 8 teachers worked in international organizations. 29 foreign auditors and 35 industry elites were hired as honorary professors.Active contribution.

  2. Historical achievements and experience of Chinese audit education

  (1) Historical achievements of Chinese audit education

  First of all, to transport a large number of talents to the audit industry in various ways, it has strongly supported the construction of audit teams.The first is to train professional talents by commissioning the training channels.According to the entrusted training agreement signed by the Audit Office with Sun Yat -sen University, Wuhan University, and Nankai University, from 1985 to 1999, there were about 2,000 audit undergraduates and more than 200 graduate students.The auditing graduates of the three universities enter the audit organs each year, and most of them grow into the backbone of the audit.Zhang Xun, a member of the party group and deputy audit chief of the Audit Office, is the first outstanding graduate of the audit major of Sun Yat -sen University.The second is to transport senior talents to the audit system through cadre selection channels.The national audit organs have successively enriched the audit cadre teams from colleges and universities in different periods.In Shi Ai, who was the deputy audit director of the Audit Office, he stayed in school for audit teaching after graduating from Tianjin Institute of Finance and Economics in 1981. He served as the director of the Audit Department in 1994. He was transferred to the audit system in 1996 and went to provincial and ministerial leadership positions in 2004.Hao Shuchen, a member of the Party Group of the Audit Department and the Director of the Inter -Conference Office of the Central Economic Responsibility Audit Work Department, has been teaching in colleges and universities for a long time.He is also also the chairman of the National Audit Professional Degree Graduate Education Committee.The third is to transport fresh blood to the audit industry through recruitment channels.Taking the Nanjing Audit University as an example, the school has trained more than 70,000 students, of which 21,800 undergraduates are under undergraduate students.These graduates have grown rapidly in national audit systems, large and medium -sized state -owned enterprises and accounting firms, and a large number of business backbones and industry elites have emerged.Among them, 27 people served as the audit system (especially the Audit Office) and the deputy department level at or above the level or above, and 58 were partners of well -known accounting firms.

  Secondly, through various channels to provide intellectual support for the audit, it has strongly promoted the development of audit work.The first is to guide the development of audit practice through the results of audit theoretical research.College teachers are important forces to build a theoretical system of socialist auditing with Chinese characteristics. Their research results have played an irreplaceable important role in guiding audit practice.According to statistics, from 2012 to 2022, the Chinese Audit Society established a total of 134 key topics, including 66 universities such as Peking University, Nanjing University, Nanjing Audit University, the School of Military Economics, and the Army Quality College, accounting for 49.25%of the total.The results of the audit think tanks represented by the “Government Audit Research Center” of Southwest University of Finance and Economics have significantly achieved significant results, and have influenced and driven a group of colleges and universities to set up audit theoretical research bases.Many experts and scholars participate in important tasks such as the reform of the audit system, the revision of the audit standards, and the formulation of audit guidelines, and provide professional services to various audit subjects at all levels in terms of audit technology innovation and audit management consulting through joint subject research.The second is the knowledge structure of the audit business team through professional teachers.Many college teachers participate in audit practice through duty exercise and personnel transfer. Teachers’ theoretical skills and professional views have provided important support for improving the quality of audit work.During the twice of the Audit Office as a member of the United Nations Audit Commission, many colleges and universities’ specialized teachers in universities participated in the United Nations audit, and some teachers were able to be competent to work in important positions such as the leader of the on -site audit team.Taking the United Nations Audit of the United Nations as an example (2020-2026) as an example, nearly 10 colleges and universities including Shanghai University of Finance and Economics, Southwest University of Finance and Economics, Zhejiang University of Finance and Economics, Shanghai National Accounting Institute, and Shanghai Lixin Academy of Accounting and Finance participated in audit projects.Among them, Nanjing Audit University sent a total of 33 people to participate in 58 UN audit tasks, and some audit reports were approved by the affirmation of party and state leaders.

  Finally, it has gradually explored the formation of unique audit education models.After 40 years of independent exploration and unremitting development, there are already 215 awarded degree awarding units in my country, 50 masters of audit degrees, and 3 audit doctorate awarding units.Audit -level first -level discipline demonstration work has achieved significant results. Although the adjustment of the “Graduate Education Discipline Professional Catalog” in this round is a lot of money, the setting of audit doctors has provided an important space for the training of high -level audit talents.Based on bachelor, master’s, and doctoral degrees as the logo constructed by the subject of the audit discipline, the curriculum or professional system is used as the main trunk of the audit education, and the universities, colleges, and even independent universities are used as a platform for audit education.There is no example of the formal audit education model so far.The author investigated the top 50 universities in the US business rankings listed in the World University Rankings.According to the data, from the first -ranking Harvard University Business School, the last Maryland University Berk University Smith Business School has not set up a special audit major.Establishing audit direction.Looking at the opening of audit courses, only 12 of the 50 universities including the North Carolina University Church Mountains and the University of Washington University Foster Business School, including the undergraduate or master’s degree in accounting science or master’s degrees.In addition to the master’s degree in accounting, the University of Michigan also offers a master’s degree in management and a master’s degree in business management.The situation of Britain and other well -known business institutions in Europe is generally similar.In this sense, Chinese audit education has formed a distinct local characteristics with courses, majors, and disciplines.It is born, developed and expanded according to the needs of the development of socialist audit of Chinese characteristics. It is an important part of the education system with Chinese characteristics and an important contribution of Chinese audit educators to the development of the international business education system.

  (2) Historical experience of Chinese audit education

  The first is to adhere to the center and serve the overall situation.Only around the center can the direction be found, and only the overall situation can reflect value.Adhering to the center of party and state work and the overall situation of serving the development of the party and the state of the country is the basic principle of conducting audit education work, and it is also an important symbol for auditing education to achieve high -quality development.In the 40 -year development process, audit education has always focused on the talent needs of the great cause of socialism with Chinese characteristics, always adhered to the direction of socialist school running, consciously integrated into the task of reform and development in different periods, continuously improved to serve the people, governed the country for the Chinese Communist Party,Political services, the ability and effectiveness of serving and developing socialist systems with Chinese characteristics, service for reform and opening up, and socialist modernization.As long as the audit education is always closely integrated with the great rejuvenation of the Chinese nation, and continuously adjusts the historical position and development positioning of auditing education in different periods, correctly understand the special mission of auditing education, and fulfill the responsibility of the era of audit education.Can continue to make new contributions on the road of Chinese -style modernization.

  The second is to adhere to the industry and highlight the characteristics.Only by rooting industries can we consolidate the foundation, and only by highlighting the characteristics can we improve the quality.Adhering to the development of the industry to seek development and highlighting the audit characteristics, it is the basic requirement for the development of audit education, and it is also an important guarantee for auditing education to achieve high -quality development.In the 40 years of development, audit education has always been prosperous with the development of the audit industry. It has obtained a large number of policy support and resource guarantee from the audit industry field, but also provides high -quality human resources and intellectual results for the development of the audit industry.Fully show the development laws of auditing education for trial, surviving for trial, relying on trial, and relying on trials.As long as the audit education is always closely integrated with the development of auditing, the development and actual needs of the audit field are accurately grasped, the functional positioning and development space of audit education is correctly understood, the ideas of the industry’s characteristics are adhered to, the main responsibility of audit talents is implementedIt will definitely be able to continue to achieve new breakthroughs on the road of high -quality development of the audit cause.

  The third is to adhere to independent development and pioneering innovation.Only independent development can win the initiative, and only pioneering and innovation can continue to develop.Adhering to the development path of socialist education with Chinese characteristics and the difficulty of breaking through the road of innovation and breaking the road of development is the basic policy of carrying out audit education, and it is also an important strategy for auditing education to achieve high -quality development.In the 40 years of audit education, in the course of 40 years, it has always explored the development path in accordance with China’s national conditions and the actual exploration of China, focusing on me as the main and harvesting, emphasizing emancipating the mind, pioneering and innovation, and solving major issues and problems facing the development process through reform and innovation.Hot issues have explored the formation of auditing education models with unique Chinese characteristics.As long as the audit education is closely combined with China’s national conditions, objectively understand the new situation and requirements faced by audit education in the new era, continuously stimulate the vitality and innovation of education reform, and strive to develop modern audit education with Chinese characteristics and world levels, forming moreThe high -level audit talent training system will definitely make new progress on the road of educational modernization.

  3. Future Outlook for Audit Education in China

  (1) The development environment of Chinese audit education

  The party and the country attach great importance to education, adhere to the development of education, vigorously promote the comprehensive reform of the field of education, continue to increase investment in education, accelerate the modernization of education, and continue to promote the development of education to a new level.Since the 18th National Congress of the Communist Party of China, audits have become an important part of the party and state supervision system, and the importance of promoting the modernization of the national governance system and governance capabilities has become increasingly prominent.With the establishment of the Central Audit Committee, the Party Central Committee attaches great importance to the audit work more than any period. The audit exceeds many fields in all aspects of the party and the state.Under such a historical background, auditing education ushered in an unprecedented period of important strategic opportunities.At the same time, the scientific guidance of the national development strategy, the continuous improvement of the higher education system, the endogenous growth of audit talent needs, the continuous expansion of audit education resources, the strong support of the results of the discipline construction, and the multi -dimensional driver of the interdisciplinary integration.Together the audit education enters the unprecedented spring.Of course, it is also necessary to clearly realize that in the current and future periods, the situation and tasks facing audit education will definitely undergo profound and major changes.

  First, the external environment has put forward new challenges to audit education.Today, the world has experienced the great change in a century. The ideas, ideas, culture, and views of the audit and education fields are communicating and integrated with each other, but also appearing in ideology, guiding ideology, road selection, development models, country’s audit education starts late, and the understanding of the positioning, characteristics and development strategies of audit education from all walks of life has not been fully unified.It is necessary to deeply understand the new contradictions and new challenges brought by the intricate and complex external environment, enhance the awareness of risk and strategic determination, consolidate the consensus and development strength of all parties, rejuvenate a stronger historical consciousness and active spirit, and continuously create audit audit audits with Chinese characteristics.New situation in education.

  Secondly, the new era is given a new mission of auditing education.The 20th National Congress of the Communist Party of China proposes that “education, technology, and talents are the basic and strategic support of comprehensively building a socialist modern country.”The development of talent training and audit education further pointed out the direction and provided follow.It is necessary to thoroughly study and implement the spirit of the 20th National Congress of the Communist Party of China, and deeply understand the connotation and practice requirements of the “Trinity” of education, science and technology, and talents, and actively explore the self -cultivation path of audit talents, and comprehensively improve the innovative results of audit talent training and audit theory.Provide unique talent support and intellectual support for the party and the country’s cause and economic and social development.

  Finally, there are still some problems that need to be solved in audit education.For example, the scale and level of audit education are difficult to fully meet the needs of economic and social development. Professional settings display degree and training characteristics are generally low. The audit talent training system is insufficient.The construction of the system and the teaching materials system is small, and the teachers are relatively loose and the overall weakness of the subject team still exist.We must adhere to the problem -oriented, and work hard in the reform and innovation of education concepts, education models, education methods, and education management. Short boards constantly solve the prominent practical issues that affect the development of audit education in my country.

  (2) The fundamental task of Chinese audit education

  The important exposition of the General Secretary of the Supreme Leadership on education profoundly answered the fundamental question of “who cultivates who, how to cultivate people, and who cultivates people”, and pointed out the direction for the high -quality development of auditing education in the new era.The reform and innovation of education provides a fundamental follow.Audit education should fully implement the party’s education policy, always adhere to the original intention of Lide Shushu, consciously fulfill the mission of education for the party, the talents of national education, and the cultivation of socialist builders and successors as the fundamental task.Specifically, it is to be a national strategy for comprehensively implementing the country such as the rule of law and the strict governance of the party, and in -depth implementation of national strategies such as science and education, talent, and innovation -driven development, and strive to cultivate high -quality specialized audit for comprehensive development of morality, intellectual, physical and labor,Talent.Audit education must not only actively cultivate specialized talents for national audit organs, internal audit institutions and social audit organizations, but also to cultivate economic supervision talents for various types of party and state supervision subjects and various industries in the society.

  First of all, we must adhere to the audit education of Chinese characteristics.Audit education should always adhere to the party’s leadership, fully implement the party’s education policy, penetrate the whole process of ideological and political work throughout the process of education and teaching, and promote the in -depth integration of party building and education and teaching activities.In the process of carrying out audit education work, we must always keep in mind the original intention of the party and educated people, firmly become the position of national education talents, and use the Lidu people as the foundation of school running.Audit education is first of all socialist education. We must adhere to the guiding position of Marxism, penetrate the core values ​​of socialism throughout the process of education and teaching, and ensure that the development direction of audit education is closely related to the real goals and future directions of my country’s development.We do our audit education. We must take our own development path under the unique history, culture, and national conditions to ensure the independent training of audit talents.The experience of running schools, actively build an international exchange and cooperation platform, and strive to improve the international influence of audit education.

  Secondly, it is necessary to ensure that audit education is matched with the overall requirements of the development of the party and the country.The main contradictions in our society have undergone historic changes, and the strategic focus of the development of the party and the country’s cause has also changed. This requires that the audit education must actively linked the strategic goal of the development of the party and the state.It is necessary to firmly establish awareness of the overall situation, overall concepts, conform to the trend of the times, grasp the characteristics of the times, serve the needs of the times, and ensure that the development of audit education and the development of the party and the country’s cause is planned, overall deployment, and coordinated promotion.It is necessary to take the initiative to implement the new development concept, and continue to make continuous efforts around the adherence to and improve the party and the state’s supervision system, establish the strategy and talent training goals for the development of audit education for the economic main battlefield and major national needs, and continuously deepen the reform and innovation of education reform and innovation.Improve the ability of audit talent training and cultivation quality, and cultivate innovation motivation for modernization of socialist modernization with Chinese characteristics.

  Finally, we must improve the economic and social development capabilities of audit education.The development of audit education should focus on promoting the overall layout and coordination of the “five -in -one” strategic layout of the “Five Integrated” strategic layouts. Finding the entry point and focusing point in the overall layout and strategic layout, in order to promote economic and social development and training urgent needsAudit talents.It is necessary to further enhance the targeted and adaptability of audit talent training, comprehensively improve the audit talent training mechanism in accordance with the law of audit talent growth, and continuously optimize the type of talent training type structure, subject professional structure and intellectual ability structure.It is necessary to fully implement the fundamental tasks of Lide Shushu, so that audit talents consciously practice the core values of socialism, inherit and promote the audit spirit, professional ethics and professional quality, but also through cultivating innovative thinking, digging innovation potential, improving innovation ability, etc.Methods better cultivate innovative audit talents, and cultivate a large number of talents that can be used and can be used.

  (3) The focus of China’s audit education

  The first is to promote the innovation and development of audit education.It is necessary to strengthen the innovation of audit education theory, improve the socialist education discourse system with Chinese characteristics, bred new ideas, new ideas, and new concepts from the practice of audit education development and reform, build new theories, new models, and new concepts with Chinese characteristics, improveInternational influence and discourse rights of audit education theory.It is necessary to strengthen the innovation of the audit education system, adjust the relationship between universities, government, industry, and society at the macro level, fully mobilize the enthusiasm of multiple parties, improve the internal governance system at the micro level, and stimulate the endogenous power and inner vitality of the audit education system.It is necessary to strengthen the innovation of audit education practice, combine the characteristics of audit talent training and professional ability quality requirements to promote the in -depth integration of ideological and political education, audit professional education, and innovation and entrepreneurship education, and to build a “three complete education” pattern and implement the “five education” requirementsIn the process of innovating audit talent training model and education and teaching methods.

  The second is to promote the coordinated development of audit education.To ensure the coordination of the development of audit education and the development of economic and social development, focus on promoting the balance of the development of audit education regions in the eastern region and the central and western regions, promote the dynamic adjustment of audit disciplines and professional settings, strengthen the communication between training units and audit industries and employment units and employment units, A scientific match for the needs of audit talents and supply.To ensure the coordination of the development of audit education and the construction of new literature and sciences, focus on improving the status of audit from the overall layout of the discipline and the professional layout, increase the distinction between audit education and accounting education, and promote the intersection of audit and economic, management, information technology and other disciplinesFusion.It is necessary to ensure the coordination of audit education development and audit theory research, focus on improving the role of teaching in scientific research, play the role of scientific research on teaching, to enrich audit teaching content with high -level scientific research results, improve high -level scientific research and training improvementThe innovation and practical ability of audit talents.

  The third is to promote the development of audit education.It is necessary to adhere to the proper expansion of scale and support the reasonable adjustment of the structure. Reform and innovation through ideological concepts, institutional construction, resource allocation and other aspects continuously improve the educational governance structure and talent training mechanism, and continuously strengthen the party’s construction, discipline construction, professionalism, professionalism, professionalism, and professionalism.Construction and cultural construction can better realize the important functions of audit education in terms of talent training, scientific research, social services, and cultural heritage.It is necessary to realize the transformation from the development of audit education from homogeneous development to characteristic development, adhere to policy guidance, unified industry support and self -construction, improve the self -employment mechanism of colleges and universities in accordance with the law, and promote the audit talent training units according to multiple factors such as their own school history, resources, results and other factorsFind the positioning, development direction, and implementation path, encourage colleges and universities to focus on creating characteristics and advantageous audit majors, and realize the diversified and characteristic development of audit education.

  The fourth is to promote the development of audit education.It is necessary to expand the openness of audit education for the education system, strengthen the interaction with other professional education, revitalize the education resources between different departments, and promote cross -integration between different disciplines.It is necessary to expand the openness of audit education to society, and to strengthen the communication and docking of the training unit and the education department, to enhance the accuracy of educational policies and the benefits of state investment; through strengthening the connection between the training unit and the audit industryCoordinated education.It is necessary to strengthen the external opening of audit education, reasonably absorb the advanced concepts of foreign high -level universities, expand cooperation channels such as mutual association, student swap, credits, and degree interconnected schools, and strengthen high -level universities and audit industries with foreign countries.Organize the cooperation school, export the concepts, models and achievements of Chinese audit education abroad, and enhance the influence, radiation and attractiveness of China’s audit education.

  Fifth, promote the development of audit education.It is necessary to promote the construction of the mechanism for the development of audit education and sharing, give full play to the advantages of the socialist system with Chinese characteristics and the long -term accumulated cooperation tradition, strengthen the support and assistance of the universities in the eastern universities, deepen the collaboration between universities, scientific research institutions and audit industries, Continuously expand cooperation in the teaching of audit courses, the writing of audit textbooks, the construction of practical bases, audit education and research, audit vocational training, etc., and accelerate the establishment of a community of audit education.It is necessary to promote the construction of a platform for auditing education sharing and development, promote the deep integration of modern information technology and audit education and teaching, improve the ability and level of audit education resources, accelerate the formation of new forms of “Internet+audit education”, and sharing through online open courses and other formsHigh -quality audit education resources, the teaching model innovation that promotes the combination of online and offline, shared the experience of high -quality audit education through the form of virtual teaching and research rooms, and promotes the growth and teaching ability of teachers.

  Fourth, conclusion

  my country’s audit education should be born in the cause of socialism with Chinese characteristics. With the process of reform and opening up, it has continued to grow and grow, forming a unique audit education system with Chinese characteristics.In the past 40 years, audit education has focused on the main responsibility of audit talent training, and has formed an educational model with the characteristics of the audit industry in exploration and development.The achievements of audit education are due to always adhering to the central mission and functional positioning of audit education around the center and service overall situation; thanks to always adhere to the industry, highlight the characteristics, and continuously improve the ability and quality of the development of service audit;Thanks to always adhering to independent development, pioneering and innovation, and gradually building and improving the training system and training model of socialist auditing talents with Chinese characteristics.In the new era, audit education has ushered in an important period of development. We must keep in mind the fundamental tasks of China’s audit education, complete the new development concepts in complete, accurately, and comprehensively, and strive to promote the high -quality development of audit education.

  Looking back at history, audit education has always been responsible for cultivating socialist builders and successors, and has cultivated audit talents for the development of audit and economic and social development.Based on the moment, we must comprehensively study and implement the spirit of the 20th National Congress, profoundly grasp the scientific connotation of the party’s education policy in the new era, comprehensively implement the deployment of the party’s education policy in the new era, adhere to the party’s education, talents for the country, and do it.Good education for the people.Facing the future, we must face up to the problems of imbalance in the development of audit education, seize the opportunity for the development of audit education in the new era, and adhere to the high -quality development of audit education with new development concepts.

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