随着经济体制改革的不断深入和国民经济的快速发展,审计工作已开始由传统的财政财务收支审计向现代审计转型。在这种历史背景下,过去审计工作以事后监督、查错纠弊为主,必然要向保障经济健康运行的“免疫系统”角色转变。审计人员需要在审计的理念、方式方法和技术手段等各个方面有新的突破。因此大力加强审计干部能力建设,培养造就一批高素质的审计人才,是审计工作适应时代发展、与时俱进的必然要求。如何在加 With the continuous deepening of the reform of the economic system and the rapid development of the national economy, the audit has begun to shift from the traditional fiscal revenue and expenditure audit to the modern audit. Under such a historical background, past auditing efforts mainly focused on ex-post supervision, checking and correcting malpractices, and inevitably shifted to the “immune system” role of safeguarding the healthy operation of the economy. Auditors need to make new breakthroughs in various aspects of the concept of auditing, ways and means and technical means. Therefore, to vigorously strengthen the capacity building of audit cadres and to cultivate and nurturing a group of highly qualified auditors is an inevitable requirement for the audit work to adapt to the development of the times and keep pace with the times. How to add