“四分离”审计业务管理模式研究

Research on"Four Separations"Pattern in Auditing Business Management

审计管理机制创新是审计管理改革的核心内容,是审计工作效率与质量提高的保障。本文对湖南省"四分离"审计业务管理模式的运作实践进行了总结、提炼,并从三大层面提出了保障"四分离"审计业务管理模式有效运行的相应措施。研究表明,"四分离"审计业务管理模式不仅具有推广实施的实践意义,同时具有较大的理论价值。

The initiation in auditing management mechanism is not only an important part of auditing management reform, but also an assurance of improving auditing efficiency and quality. In this paper, we summarize and improve the practice of ＂Four Separations＂ pattern in auditing business management in Hunan province,and put forward some measures to assure the operation efficiency of ＂Four Separations＂ auditing business management pattern from three aspects. The research shows that ＂Four Separations＂ pattern in auditing business management has a deeDlv Practice significance and a great theory value.