国家审计业务管理模式创新初探

The Innovation of Management Model of Government Audit Practice

审计业务管理是提高审计工作效率与效果,充分发挥审计应有作用的重要保障。本文从管理学理论出发,认为管理创新首先应有助于组织目标的实现,因此创新审计业务管理模式就是要在研究"如何保证审计成果高效产出"、"如何保证审计成果有效产出"及"如何保证‘免疫系统'功能充分发挥"三个问题的基础上,重点解决现有管理模式中存在的如"管理过度与管理缺失"、"重任务管理与轻目标管理"、"理论缺陷与控制失效"等问题。并针对存在的问题,提出"建立可中断的、可多途径选择的审计业务流程","建立有助于审计总体目标实现、以促进审计成果最大与有效为原则的管理体系","健全信息反馈与项目评估机制","从业务管理与专业配置两个角度出发再造审计机关的业务组织架构"等管理创新的具体对策。

Audit practice management is an important guarantee for improving the efficiency and effectiveness of audit work and exerting audit function adequately. Starting from the management theory, this paper considers management innovation should first contribute to the achievement of organization goals, so the innovation of audit practice management model should based on studying ＂how to ensure efficient output of audit results＂,＂ how to ensure effective output of audit results＂ and ＂ how to ensure that ＇immune systems＇ functions fully＂, then focuse on solving the problem in the existing management models, such as ＂excessive management and lack of management＂, ＂placing emphasis on task management and neglecting objective management＂, ＂ the default of theory and failure to control＂ and so on. Aiming at the problems mentioned above, this paper brings forward new proposals of management innovations such as ＂creating an interruptable and optional process of audit practice through multi-channel＂, ＂establishing a system helpful to achieve the overall objective of the audit and promote the maximum and effective of audit results＂, ＂ameliorating the mechanism of information feedback and project evaluation＂, ＂recreating a new organizational structure for audit departments from view of practice management and setting of speciality＂.