从审计项目“两统筹”到审计资源全方位统筹:现实困境与实现路径

From the “Two Overall Plans” of Audit Program to the “All-round Plan” of Audit Resources:Realistic Dilemma and Realization Path

为实现审计全覆盖,减少交叉重复审计,减轻基层审计人员和被审计单位的负担,我国审计机关积极开展了"两统筹"实践,尽管在许多方面取得了明显的成效,但仍存在审计利用与风险分担机制尚未构建、内部审计与社会审计利用度低、资源禀赋与区域发展不平衡等现实困境。本文借助项目管理、资源整合与统筹层次理论,对现阶段存在的制度缺陷进行系统性分析,并从加强党的集中统一领导、建立审计风险分担机制、构建协作配合机制、提升资源配置效率四个方面,提出了审计资源全方位统筹的实现路径。

In order to achieve full audit coverage,reduce cross-repetitive audits,and reduce the burden on grassroots auditors and audited entities,audit institutions have actively carried out the practice of"two overall plans".Although significant results have been achieved in many aspects,there are still the following problems.Local protectionism still exists.Audit utilization and risk sharing mechanism has not yet been established.Internal audit and social audit utilization are low.Resource endowment and regional development are imbalance.This article uses the theory of project management resource integration and overall planning to systematically analyze the existing system defects at this stage.It proposes the realization path of"all-round overall planning"of audit resources from four aspects:strengthening the party’s centralized and unified leadership,establishing an audit risk sharing mechanism,building a coordination mechanism,and improving resource allocation efficiency.