Research On National Auditing Professional Construction Based On Human Resource Constraints

With the continuous development of social economy,national audit,as the cornerstone of Chinese national governance and security,plays an increasingly important role.The file "Opinions on Strengthening the Audit Work" promulgated by the State Council in 2014 sets full coverage of the audit as the future requirements.Under the full coverage of the audit requirements,the scope of national audit has been further expanded.,which has sharpened the contradiction between the heavy audit tasks and human resources.So it is of great importance to promote audit professionalization.Firstly this paper elaborates the necessity of the audit professionalization.With the continuous development of social economy,the audit function is more and more abundant.Under the constraints of human resources,it is difficult to realize the requirements of full coverage of the audit.Audit professionalization can alleviate this contradiction.Secondly,this paper summarizes the relevant literatures of audit professionalization and introduces the connotation of it.Based on the perspective of human resources,this paper introduces some relevant theories about the management of government audit human resource and analyzes the internal links between human resources constraints and audit professionalization.With the use of questinnairs,interviews and other methods,especially based on the situation of local audit authorities,this paper analyzes the constraints of the human resources in quantity and quality.It points out that the reasons may be the macro environment,institutional constraints,unreasonable management models,unclear professional status and so on.Finally,this paper points out that promoting the development of the audit should adhere to the principle of institutional improvement,and then constructs the framework of the dual track talent management model which is based on the civil servant management mode.Then this paper proposes some specific path selections like establishing the access and exit criteria to solve the practical problems of the audit work under the constraints of human resources and meet the requirements of full coverage of the audit.