当前审计队伍中缺乏综合型通用型人才,需求矛盾很突出。特别是《企业法》的公布实施,标志着改革的步伐大大加快,审计工作的任务越来越重,依法审计的难度增加。目前各级审计机关的组建,其人员一部分是国家刚分配来的大中专毕业生,另有少量的中学生,由于缺乏实践经验,一两年内难以承担重任。那些虽已从事过多年会计工作的审计人员,由于原来只担任某一专业的部分会计核算工作,现在要搞全面审计,要适应改革、开放的复杂局势,并在较短时间内完成审计任务,也有很大难度。即使是已工作多年的大中专毕业生,也有一个不断进行智能更新的问题。也该实事求是地说,现有审计干部中,能全面掌握经济法规、经济管理和各种专业会计知识的人不多,如要求全面掌握财政与信贷、计划与统计、物价与税收等相关知识的通用型、综合型人才就更少了。目前许多审计 The current audit team lack of general-purpose talents, the contradiction between needs is outstanding. In particular, the promulgation and implementation of the “Enterprise Law” marked the acceleration of the pace of reform. The task of auditing was getting heavier and heavier, making it more and more difficult to audit according to law. At present, the establishment of auditing organs at all levels is partly composed of college graduates assigned by the state and a small number of middle school students. Due to the lack of practical experience, it is difficult to assume the heavy responsibility within a year or two. Those auditors who have been engaged in accounting for many years now have to perform a full-scale audit as part of their original accounting work. Therefore, they must adapt to the complicated situation of reform and opening up and complete the audit task within a relatively short period of time, There are great difficulties. Even graduating college graduates who have been working for many years, there is also a problem of continuous intelligent updating. It should also be realistic to say that among the existing auditing cadres, there are not many people who have complete knowledge of economic laws and regulations, economic management and professional accounting. For example, they require that they have complete knowledge of finance and credit, planning and statistics, prices and taxes, etc. Universal, integrated talent even less. Currently many audits