河北省产业绿色转型背景下高校专创融合型ESG审计人才培养路径研究
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G642.0;F239.0

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教育部产学合作协同育人项目(编号:220601155255542);河北省高校党建研究课题(编号:GXDJ2025B221);河北工程大学教育教学改革研究与实践项目(编号:JG2025023)


The Development Pathway for Specialization-Innovation Integrated ESG Auditing Talents in Hebei’s Higher Education Institutions in the Context of Green Transformation of Industries
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    摘要:

    河北省产业绿色转型是建设经济强省、美丽河北的重要举措,企业追求经济活动与社会责任的动态平衡引发传统审计及财会岗位的深刻变革,催生了对具备环境、社会责任和治理(ESG)审计能力的专创融合型审计人才的迫切需求。基于河北省上市公司的社会责任报告数据和高校微观调研数据,聚焦ESG审计人才培养视角,采用理论分析与实证研究方法,剖析产业转型背景下河北省ESG审计人才的能力需求及教育供给的现状与瓶颈,明晰河北省高校专创融合型审计人才的培养路径。研究结果表明,河北省企业产业转型驱动复合知识、创新能力、实践技能和综合素养的ESG审计人才能力需求,而高校在课程体系、师资队伍、教育模式和教学资源上的教育供给难以满足需求。据此,提出了包含构建模块化的ESG核心课程群和专创融合课程体系、培育实践型师资队伍和复合型专家团队、打造官产学研协同联动和创新赋能的教育模式和完善价值引领与心理支撑的特色育人平台四大创新举措的专创融合型ESG审计人才培养新路径,旨在为河北省高校审计人才培养改革提供理论指导,并为全国审计及相关领域专创融合教育提供借鉴。

    Abstract:

    The green transformation of industries in Hebei Province constitutes a pivotal initiative for constructing an economically robust and ecologically beautiful Hebei. The dynamic equilibrium pursued by enterprises between economic activities and social responsibilities has precipitated profound reforms in traditional audit and financial positions, generating an urgent demand for innovative and entrepreneurial integrated audit professionals equipped with environmental, social, and governance (ESG) auditing capabilities. Leveraging corporate social responsibility report data of Hebei-listed companies and micro-research data of universities, this study adopts a dual approach of theoretical analysis and empirical research to dissect the capability requirements for ESG audit talents and the current status and bottlenecks in educational provision within the context of industrial transformation. It further proposes an innovative pathway for cultivating specialized and entrepreneurial integrated audit talents in Hebei's higher education institutions. The findings reveal that industrial transformation in Hebei drives demand for ESG audit professionals with interdisciplinary knowledge, innovative capabilities, practical skills, and comprehensive competencies. However, universities and colleges in Hebei fail to meet this demand in terms of curriculum design, faculty expertise, pedagogical models, and teaching resource. Accordingly, a new specialization-innovation integrated ESG auditing talent cultivation pathway has been proposed, which encompasses four innovative initiatives. The first focuses on establishing a modular ESG core curriculum cluster and specialization-innovation integrated course system. The second centers on the development of practice-oriented faculty teams and interdisciplinary expert groups. The third is to create a collaborative and innovative educational model which involves the coordination of government, industry, academia, and research. The fourth aims at perfecting a distinctive education platform guided by values and psychological support. In this sense, this paper tends to provide theoretical guidance for the reform of audit talent development in Hebei's universities and colleges; it also tries to serve as a replicable paradigm for China's specialization-innovation integrated audit education.

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任立媛,张德胜,徐勇强,陈艳.河北省产业绿色转型背景下高校专创融合型ESG审计人才培养路径研究[J].河北工程大学学报社会科学版,2026,(2):120-128

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  • 收稿日期:2025-06-18
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  • 在线发布日期: 2026-07-16
  • 出版日期: 2026-06-25
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