关于本科审计专业建设指导思想的若干思考
  
DOI:
中文关键词:  专业建设指导思想;审计学专业;学科定位
英文关键词:guiding ideology of major construction; audit major: discipline orientation
基金项目:
作者单位
郑石桥 南京审计大学 
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中文摘要:
      本科审计学专业建设最突出的问题是专业建设指导思想不清晰,本文探讨其中的两个重要问题,一是审计学专业建设的学科定位,二是审计人才培养口径。关于审计学专业建设的学科定位,审计学不能定位于会计学科的一个分支,审计学不能定位于工商管理一级学科所属的二级学科,审计学是独立的一级学科,审计学具有交叉性质但更多具有管理学的属性。所以,审计学专业应该以管理学门类下属的独立一级学科这种学科定位来进行审计专业建设。关于审计人才培养口径,一是定位于为某类审计机构培养审计人才,实质上体现的是“方向化”的专业建设思想;二是定位于为各类审计机构培养审计人才,实质上体现的是“宽口径”的专业建设思想。虽然两种定位各有利弊,但是总体来说,笔者主张“宽口径”的专业建设思想。
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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