Building a new audit education model based on the establishment of a consulting services industry college
基于咨询服务行业学院建设构建新型审计育人模式

摘要

本文研究目的是为解决数字化和综合化条件下审计人才培养和行业需求不匹配的问题，探讨一种新的审计育人模式——咨询服务行业学院。研究通过文献分析，案例调研和理论建模等方法对行业发展趋势，岗位能力要求和传统培养模式中存在的缺陷进行了系统梳理，并提出了能力导向课程体系、产教融合实践教学和校企协同师资队伍是育人路径。研究结果表明：该模型能够显著提高审计人才数据分析能力，风险识别能力和跨领域综合能力等，使培养目标和行业需求达到动态匹配。得出结论：通过多主体协同，制度保障和持续评价反馈等措施，可以有效促进审计人才培养模式的创新，从而为咨询服务行业的发展提供优质的复合型人才支持，具有推广应用的价值。

Abstract

The purpose of this study is to address the mismatch between audit talent cultivation and industry demands under the conditions of digitalization and integration, proposing a new audit education model—the Consulting Services Industry College. Through literature analysis, case studies, and theoretical modeling, the research systematically examines industry trends, job competency requirements, and the shortcomings of traditional training models. It introduces an ability-oriented curriculum system, industry-education integration in practical teaching, and a school-enterprise collaborative faculty team as the educational pathways. The findings indicate that this model significantly enhances audit professionals’ data analysis, risk identification, and cross-domain comprehensive capabilities, achieving dynamic alignment between training objectives and industry needs. The study concludes that measures such as multi-stakeholder collaboration, institutional safeguards, and continuous evaluation feedback can effectively drive innovation in audit talent training models, thereby providing high-quality interdisciplinary support for the development of the consulting services industry, with significant value for broader application.