大数据背景下高校审计人才培养的机制构建探析
中图分类号：G642；F239.0-4 文献标识码：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
党的二十大报告强调要“加快构建数字一体化审计监督体系”。（剩余5118字）