WF市审计局项目组织管理模式研究

发布时间：2018-01-30 19:48

本文关键词： 政府审计项目项目管理组织管理模式　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：政府审计是监督国家财政资金合法、有效使用的重要方法,在完善国家治理、监督财政资金方面发挥着重要的“免疫系统”功能。近年来,审计监督覆盖面越来越大,政府审计涉及的范围更加广泛,审计项目也开始向大型化、复杂化方向发展。在这样的形势下,原有的审计项目组织结构已无法满足日益多样化的工作需求,各种矛盾也随之日益凸显,严重制约着审计工作的深入发展,也在一定程度上造成了人财物的损失和浪费,降低了审计工作的效率和效果。因此,对政府审计项目的组织管理模式研究显得尤为重要。本文阐述了选题的背景和研究意义,介绍了国内外对政府审计项目组织管理模式的研究成果,然后以WF市审计局为主要研究单位,应用项目管理学和审计学的理论分析了现阶段WF市审计局项目组织管理模式的特点和弊端,并对弊端存在的原因进行了初步分析。在研究方法上,选择组织管理模式比较成功的天津市审计局为代表,对天津市审计局的实践经验进行了学习和借鉴。在天津模式的启迪下,文章分别对审计项目的组织管理方式的结构类型选择、管理体系建立和具体组织实施进行了分析。文章最后提出了对WF审计局构建审计项目组织管理模式的建议,为今后的政府审计项目组织管理创新提供借鉴和参考。
[Abstract]:Government audit is an important method to supervise the legal and effective use of national financial funds, which plays an important role in improving the governance of the country and supervising the financial funds. The coverage of audit supervision is more and more extensive, the scope of government audit is more extensive, and the audit project is beginning to develop in the direction of large-scale and complicated. In such a situation. The original audit project organization structure has been unable to meet the increasingly diversified work needs, and various contradictions have become increasingly prominent, seriously restricting the in-depth development of audit work. It also causes the loss and waste of human property to a certain extent, and reduces the efficiency and effect of audit work. It is particularly important to study the organizational management model of government audit projects. This paper expounds the background and significance of the topic, and introduces the research results of the organization and management model of government audit projects at home and abroad. Then taking the audit bureau of WF as the main research unit, using the theory of project management and auditing, this paper analyzes the characteristics and disadvantages of the project organization and management mode of WF city audit bureau at the present stage. In the research method, Tianjin Audit Bureau, which is a successful organization and management model, is chosen as the representative. This paper studies and draws lessons from the practical experience of Tianjin Audit Bureau. Under the enlightenment of Tianjin mode, the article chooses the structure type of audit project management mode. The establishment of management system and the implementation of specific organizations are analyzed. Finally, the article puts forward some suggestions for WF Audit Bureau to construct the organization and management mode of audit projects. For the future government audit project organization and management innovation to provide reference and reference.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.222

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