The quality of grassroots audit cadres has a great influence on audit law enforcement and audit service quality. With the continuous development of China's social economy, our grassroots audit cadres are required to constantly master new knowledge, accumulate new experience and increase new skills, and also put forward higher requirements for the education and training of grassroots audit cadres under the new situation. Therefore, it is an urgent task for us to further strengthen and improve the education and training of grassroots audit cadres and enhance the pertinence of education and training of grassroots audit cadres to meet the requirements of the new situation. First, accurately grasp the quality status of grassroots audit cadres, mainly due to insufficient attention to grassroots audit institutions, insufficient grasp of the inherent laws of grassroots audit cadres training, difficult to see actual results in training, and superficial coping and formalism; Some audit cadres have not deeply thought and explored the great changes in audit work under the new situation, and they lack keen insight, active understanding and positive interaction except passively responding to the construction of audit informatization and rule of law. The enterprising spirit of work is indifferent, and ideas such as "muddling along", "complacency", "fear" and "prevarication" are widespread. They are limited by experience, content with the status quo and lack initiative and sense of ownership. In the practice of training audit cadres at the grass-roots level, the existing problems are mainly manifested in the following aspects: (1) The training work lacks innovative consciousness. Although the corresponding training work plan should be made every year, the training content is mostly based on theory and knowledge, and the work of strengthening professional knowledge, updating knowledge training and continuing education of cadres is not enough. The problems existing in the audit work under the new situation were not analyzed and studied in time, and the audit cadres were not "charged" in combination with the actual work. Education and training is a mere formality to a certain extent, and the effect is not good. (2) The basic work is weak. First of all, the teachers are weak and can't fully meet the development needs of training. How to train their own part-time teachers and improve their overall quality needs further study. Secondly, there is a lack of professional training posts, and the existing education and training resources have not been optimized, giving full play to the best benefits and realizing the enjoyment of resources. Third, the training methods need to be further improved. Now that technologies such as network and information have become popular, we should get rid of the previous face-to-face training methods. (3) The teaching form is relatively simple. The teaching form still stays in the single teaching mode of "you talk and I listen", "cramming" and "cramming", lacking the interaction between students and teachers, and students' main position in education and training activities is not prominent. This kind of teaching form is relatively old, which only plays a general role in transmitting knowledge and information, and has no obvious effect on mobilizing students' enthusiasm and improving their innovative ability. (D) The management mechanism is not sound enough. Some systems do not conform to the actual work, become a mere formality, can not play a role, pay attention to the quantity of training, ignore the quality of training, have insufficient discipline requirements for cadres participating in training, and lack binding force and promotion for cadres. At the same time, there is no corresponding guarantee mechanism, the incentive and reward mechanism is not perfect, and the implementation is not effective, resulting in little difference between "learning and not learning, doing and not doing", which can not fully mobilize the enthusiasm of cadres to participate in learning. (5) The contradiction between engineering and learning is prominent. Many cadres report that the main factor affecting education and training is that they are too busy to leave. In practice, it is also found that in the process of training, cadres take more time off, which sometimes leads to the fact that the trained cadres can not get adequate training and can not combine education, training and work. Second, comprehensively strengthen the pertinence of education and training of grassroots cadres In view of the problems existing in the current education and training of cadres, in order to further improve the pertinence of education and training of grassroots audit cadres, the next step is to start from the following five aspects: (1) Improve the pertinence of training content. According to the age level, knowledge structure and work requirements of the cadres participating in the training, and in accordance with the principle of "people-oriented, teaching according to needs", the education and training content of grassroots audit cadres should be reasonably set up to improve the pertinence of the training content. First of all, we should strengthen ideological and moral education. Guide the broad masses of front-line cadres to establish a socialist concept of honor and disgrace, extensively carry out professional ethics education for audit cadres with the basic contents of being objective and fair, seeking truth from facts, being reasonable and cautious, professional and competent, keeping secrets, being honest and loyal to their duties, and educate cadres to do their jobs well, love their jobs, study their jobs, strive for perfection, and make extraordinary achievements in ordinary jobs. The second is to strengthen the training of financial laws and regulations. Continue to carry out in-depth training on audit law and related financial laws and regulations, and constantly improve the ability of rule of law. Where the newly promulgated financial laws, regulations and policies, it is necessary to organize cadres to learn in time and understand the basic requirements, so that grassroots audit cadres can exercise their powers and perform their duties in strict accordance with laws and regulations, and achieve strict, fair and civilized audit. The third is to strengthen the training of financial accounting knowledge. Make grassroots audit cadres familiar with the basic concepts and theories of accounting, master accounting methods, better grasp the accounting treatment methods of major economic businesses in various industries, the preparation and analysis methods of accounting reports, improve the ability to analyze and deal with accounting practices, be familiar with the operation and application of accounting software, and improve the accounting professional quality of cadres, thus laying a solid foundation for doing a good job in auditing. Fourth, we should strengthen the training of computer knowledge and skills. Make full use of modern information technology to improve audit level. In particular, it is necessary to strengthen the training of grass-roots audit cadres on the workflow of audit management system and the operation of on-site audit implementation system, continuously improve the proficiency of personnel in various positions in audit application software, and improve audit efficiency. (2) Improve the pertinence of the training mode. According to the characteristics and laws of adult education and training, we should change the old teaching methods of "cramming" and "cramming" in the process of education and training of grassroots audit cadres, and strive to innovate training carriers and methods according to different training objects and contents, continuously improve the pertinence of training models and ensure the training effect. The first is to innovate on the training carrier. We should make full use of modern information technology to carry out education and training, and further expand the space and carrier of training. Actively and steadily promote the construction of audit distance education and training platform, integrate existing information resources, and establish an information collection and electronic management mechanism for audit cadres to participate in education and training. Gradually realize online learning, video training and online training for all audit cadres, broaden training channels and improve training efficiency. The second is the innovation of training methods. Vigorously promote research, participation and interaction teaching. Case teaching is widely used to typify real cases in actual audit work, and through mutual discussion, the ability of audit cadres to analyze and solve problems is improved. According to the characteristics that there are many people to be trained in grass-roots units, the auditing organs at higher levels can organize teachers to go to grass-roots units to conduct on-site teaching and training for some key business tasks and solve the problems encountered in grass-roots audit work. (3) To improve the pertinence of teacher allocation. Because college teachers have more advantages in policy theory, and part-time teachers in the system know more about the reality of audit work, it is mainly necessary to "combine inside and outside" to improve the pertinence of teacher training for grassroots audit cadres. First, the "internal" aspect: we should strengthen the construction of part-time teachers, make full use of the resources in the audit system, select a group of people with rich practical experience and high theoretical and teaching level to serve as part-time teachers, form a part-time teacher team composed of leading cadres and audit business backbones, and establish a teacher pool to realize resource sharing. It is necessary to strengthen the management and assessment of part-time teachers and mobilize the enthusiasm of part-time teachers. The second aspect is "external": on the one hand, well-known experts and professors are invited to the door to teach the cutting-edge audit policy theory knowledge for grassroots audit cadres. On the other hand, relying on teachers from professional teaching institutions such as Finance and Economics, Audit College, etc., they go out to run class training. (4) We should improve the pertinence in time arrangement. In the time arrangement of education and training of grassroots audit cadres, we should follow the inherent laws of adult education and carry out targeted training. First, adhere to the "three orientations". According to the characteristics of cadres with more spare time and less overall time, the main points of study are sorted into self-study outlines, with post-based self-study; According to the characteristics that cadres spend more time in the evening and less time in the daytime, grassroots audit cadres are encouraged to study by themselves at night; According to the characteristics that cadres spend more holidays and less working days, grassroots audit cadres are encouraged to study mainly on Sundays and holidays. The second is to reasonably determine the training time. According to the different training objects, reasonably determine the length of training time to ensure that it will not affect the work. The third is to implement the flexible learning system. In order to solve the contradiction between work and study, we can explore the use of hours and credits system. Introduce a certain number of "optional menu" courses, select cadres according to their own needs, and implement personalized training to meet the needs of cadres at different levels. The learning task is completed in a decentralized way, and the learning effect is achieved by accumulating class credits. (5) Improve the pertinence of the management mechanism. In the future education and training work, it is necessary to establish and improve the system and mechanism, fully mobilize the enthusiasm of cadres to learn, strengthen training management, and promote the education and training of grassroots audit cadres to achieve practical results. The first is to improve the incentive and restraint mechanism of education and training. In performance appraisal, post arrangement, work rewards and punishments, etc. Taking learning and training as an important measure, especially in the selection of grassroots audit leading cadres, taking training or obtained audit-related qualifications and titles as an important condition for selection and appointment, and enhancing the learning motivation of the majority of audit cadres. Adhere to the combination of statement, evaluation and assessment, and timely commend and reward comrades who have excellent study and outstanding work performance; Units and individuals who have not completed the education and training tasks or have poor learning effects should be given informed criticism. Really implement the principle of combining training with use, and solve the problem that cadres are not active, active, solid, stress-free and unmotivated. The second is to improve the student management system. The following training course system shall be implemented, and training institutions shall send liaison officers to track and understand the training progress and help coordinate and solve related problems in time. Establish and improve the system of class committees, set up class committees in each training class, strengthen self-management and organize practical activities. Establish a training briefing system, where the training time exceeds ten days, students should be assessed at the end of the study, and the assessment results should be notified to the unit where the students work in the form of training briefing. Establish and improve cadres' education and training files, and truthfully record cadres' participation in education and training and assessment results. The third is to improve the evaluation system of education and training. The training of grassroots audit cadres focuses on the grassroots, and the completion of training tasks mainly depends on the grassroots. Therefore, higher audit institutions should improve the training evaluation index system of grass-roots audit institutions and strengthen the evaluation of education and training. We should focus on the formulation of training plan, the implementation of training system, the implementation and effect of training organization. As for the training effect, we can take the off-the-job examination every 1 to 2 years, rank the average scores of all units and incorporate them into the assessment results, commend the grass-roots audit institutions with excellent assessment results, disqualify the units with poor performance in that year and instruct them to write a written examination, thus prompting all grass-roots audit institutions to attach great importance to cadre training. (Pan and Hu Shengping, Audit Bureau of Luotian County, Hubei Province)