大數(shù)據(jù)背景下高校審計人才培養(yǎng)的機制構(gòu)建探析

中圖分類號：G642；F239.0-4 文獻標(biāo)識碼：A DOI：10.13411/j. cnki. sxsx.2025.02.0022

Exploringthe Construction of Training Mechanism for Audit Professionals in Higher Education Institutions in the Context of Big Data

MA Yan1 SHI Lei1 LIU Yongqing2

（1.Xi'an University of Scienceand Technology，Xi’an 71oo54，China； 2.DepartmentofPhilosophy，Party SchoolofShaanxiProvincial Commitee ofCPC，Xi'an7Ol161，China）

Abstract：Asakeyelementinpromotingudittransforation，igdatatchologyiseconstructingthetaditioaluditokodel andbecominganimportantengineforthetransformationofuditalentsincollgesanduiversitiesTeudittalenttrainingmecanism forcolegesdesispoataantefogiialtasfoaiExpgtosutiofaletl tivationmechanismforauditinguderthebackgroudofbigdataisofgreatsignificanceforimprovingthequalityftalentcultivatiofor audingincollgesndniversitAtpresent，thudittaletrngmehansmofolgsnduiversitisislsofcgalicultiessuchasimpefectdigialucumssteminsuffcetsupportfortenicalplatfos，andlackfompoundtacsh fore，onthebasisofclarifingtheulesoftheconstructionofudittalenttrainingmechanisminthecontextofbigdtameasuresould betakentoilddigitalussms，mproepracticalringplatfos，ndstrengntalntrngehasms，tseplo ring innovative approaches for university audit talent training mechanisms.

Key words：the context of big data；higher educaion audit；talent training mechanism；mechanismconstruction

黨的二十大報告強調(diào)要“加快構(gòu)建數(shù)字一體化審計監(jiān)督體系”。（剩余5118字）