中国特色的国家审计项目组织结构研究

A Study of the Organizational Structures of National Audit Project with Chinese Characteristics

审计项目组织结构在中国特色社会主义审计制度中发挥着重要的功能和效用,并受到组织环境、信息技术、审计战略、组织所处发展阶段等因素的影响。审计机关采取地域型结构和业务型结构结合的模式具有必然性,但随着审计项目的大型化和复杂化,这种组织结构不可避免地产生了部门和地区壁垒。结合组织结构演变的一般规律,审计组织结构应当以国家和社会公众的审计需求为中心,呈现扁平化、弹性化、网络化和虚拟化的发展趋势。

The organizational structure of audit projects is playing an important role with significant utility in the socialist auditing system with Chinese characteristics and is affected by such factors as the organizational environment,information technology,audit strategy,and the stage of development the organization is at.It is inevitable for audit institutions to take the combined mode between the regional structure and business structure;however,with the audit projects being large-scale and complex,this kind of organizational structure will inevitably produce barriers among departments and regions.According to the general law of organizational structure evolution,the audit organization structure should take the audit requirements of the state and the public as the core,showing a flat,flexible,networking and virtualized trend.