整体性治理视角下审计项目组织方式管理研究

Research on Management of Audit Project From the Perspective of Holistic Governance

整体性治理是治理体系和治理能力现代化的核心内涵。本文在治理体系现代化背景下,从整体性治理视角,对审计项目组织方式管理现状进行梳理和分析。然后,从管理目标、关系整合和业务整合三个方面阐释目前审计项目组织方式管理存在的问题,以及对管理效能、资源整合和整体目标实现的影响。最后,从制度安排和组织关系两个维度建立分析框架,运用分析框架从管理机制、业务流程和激励机制等方面研究完善审计项目组织方式的管理体系和工作规范;从建立双向信任合作机制、构建跨部门的任务型组织和提升协同体的自组织能力等方面探寻审计项目涉及的各主体间互信共赢伙伴关系的培育,为优化审计项目组织方式管理提供有效路径。

Holistic governance is the core of the modernization of governance system and governance capability.In the context of the modernization of governance system,the paper sorts out and analyzes the current situation of audit project management and organization mode from the perspective of holistic governance.The paper further clarifies the problems existing in the current management of audit project as well as the impact on management efficiency,resource integration and the achievement of the overall goal from the three aspects of management goals,relationship integration and business integration.Finally,an analysis framework is established from the two dimensions of institutional arrangements and organizational relationships.On the one hand,the analysis framework is used to study effective measures that are aimed at improving the management system of audit project and work norms from the aspects of management mechanism,business process and incentive mechanism.On the other hand,with the support of analysis framework,the paper explores the cultivation of mutual trust and win-win partnership among various subjects involved in audit projects from different aspects such as establishing a two-way trust and cooperation mechanism,building a cross-departmental,task-oriented organization and enhancing the selforganization ability of synergies,so as to provide an effective path for optimizing the management of audit project.