南京审计大学学报2025,Vol.22Issue(1) :12-20.

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

王海滨 刘儒昞
南京审计大学学报2025,Vol.22Issue(1) :12-20.

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

王海滨 1刘儒昞2
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作者信息

  • 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
  • 折叠

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.

Abstract

Auditing is a crucial component of the Party and the State's supervisory system,a vital force in advancing the moderni-zation 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 re-thinking 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 propo-ses 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

Key words

new quality productive forces/dual triple helix model/audit talent/training model/Government-Industry-Acade-mia-Research collaboration/collaborative education

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出版年

2025
南京审计大学学报
南京审计学院

南京审计大学学报

CHSSCD北大核心
影响因子:1.401
ISSN:1672-8750
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