曲靖师范学院学报 ›› 2016, Vol. 35 ›› Issue (6): 121-125.

• 财会研究 • 上一篇    下一篇

国家审计利用外部人才相关问题探讨

唐秀球   

  1. 曲靖师范学院 经济与管理学院, 云南 曲靖 655011
  • 收稿日期:2016-07-08 出版日期:2016-11-26
  • 作者简介:唐秀球,曲靖师范学院经济管理学院讲师,主要从事会计理论与实务研究.

Investigation of Employing Talents from Other Fields for State Auditing

Tang Xiuqiu   

  1. School of Economics and Management, Qujing Normal University, Qujing Yunnan 655011, P. R. China
  • Received:2016-07-08 Published:2016-11-26

摘要: 科学利用外部人才是我国国家审计人力资源整合的重要举措之一,我国国家审计可以利用的外部人才包括学者、社会审计人员、内审人员、咨询公司专业人员和企业高级专业人才等专业人才.外部人才服务国家审计的基本途径有咨询、承包 、短期聘用和临时指导与名誉职务;要利用好外部人才首先要建立外部人才档案,其次就是要对外部人才进行有效的管理与激励,才能发挥其特长,为国家审计工作献计献力.

关键词: 外部人才, 国家审计, 审计机关, 人力资源

Abstract: One of the most important methods of making full use of human resources for state auditing is to employ talents from other fields scientifically. Talents from other fields for state auditing include scholars, social auditors, internal auditors, professional talents from the consulting companies and talents from enterprises. The methods of employing talents for state auditing can be consultation, contract, short-term employment, temporary guidance and honorary position. Making full use of the talents from other fields calls for building profiles for them, effective management and stimulation for them so that their gifts can be used for their advantages for state auditing.

Key words: talents from other fields, state auditing, auditing department, human resource

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