關(guan)于本(ben)科審計專業dao)ㄉ柚傅(fu)dao)思想的(de)若干(gan)思考
  
DOI︰
中文關(guan)鍵詞(ci):  專業dao)ㄉ柚傅(fu)dao)思想;審計學專業dan)謊?貧ding)位
英文關(guan)鍵詞(ci):guiding ideology of major construction; audit major: discipline orientation
基金項目:
作者單(dan)位
鄭石橋 南京審計大(da)學 
摘要點(dian)擊次(ci)數: 474
全文下載次(ci)數: 520
中文摘要:
      本(ben)科審計學專業dao)ㄉ枳鍆懷chu)的(de)問題是專業dao)ㄉ柚傅(fu)dao)思想不(bu)清晰,本(ben)文探討其中的(de)兩個(ge)重要問題,一是審計學專業dao)ㄉ璧de)學科定(ding)位,二(er)是審計人才(cai)培養口徑ding)9guan)于審計學專業dao)ㄉ璧de)學科定(ding)位,審計學不(bu)能定(ding)位于會計學科的(de)一個(ge)分(fen)支,審計學不(bu)能定(ding)位于工(gong)商管(guan)理一級dui)?撲艫de)二(er)級dui)?疲 蠹蒲 嵌du)立的(de)一級dui)?疲 蠹蒲?哂薪徊cha)性質但(dan)更(geng)多(duo)具有管(guan)理學的(de)屬性。所以,審計學專業di)Ωgai)以管(guan)理學門類下屬的(de)獨(du)立一級dui)?普庵盅?貧ding)位來chun)猩蠹譜ㄒ到(dao)ㄉ琛9guan)于審計人才(cai)培養口徑ding) 皇嵌ding)位于為某chen)嗌蠹隻gou)培養審計人才(cai),實di)噬咸逑值de)是“an)較蚧 鋇(bei)淖ㄒ到(dao)ㄉ杷枷耄歡er)是定(ding)位于為各(ge)類審計機構(gou)培養審計人才(cai),實di)噬咸逑值de)是“ao) 誥丁(ding)鋇(bei)淖ㄒ到(dao)ㄉ杷枷搿K淙渙街佷ding)位各(ge)有利弊,但(dan)是總體來ci)擔(dan) bi)者主張“ao) 誥丁(ding)鋇(bei)淖ㄒ到(dao)ㄉ杷枷搿/span>
英文摘要:
      The most prominent problem in undergraduate audit major construction is that the guiding ideology of major construction is not clear. This paper discusses two important issues, one is the discipline orientation of audit major construction, and the other is the caliber of audit personnel training. With regard to the discipline orientation of the major construction of auditing, auditing cannot be located as a branch of accounting, auditing cannot be located in the second-level discipline to which the first-tier discipline belongs to business administration, auditing is an independent first-level discipline. Audit has the nature of cross-discipline, but have more attribute of management, so the audit major should carry out the construction of audit major with the orientation of independent first-level discipline under management. With regard to the caliber of audit personnel training, one is to train audit talents for a certain kind of audit institutions, which essentially embodies the major construction idea of "orientation", and the other is to train audit talents for all kinds of audit institutions, in essence, it embodies the major construction idea of "wide caliber". Although the two orientations have their own advantages and disadvantages, generally speaking, the author advocates the major construction thought of "wide caliber".
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