我国审计资源整合研究

发布时间：2018-02-14 23:26

本文关键词： 审计资源整合研究　出处：《重庆大学》2007年硕士论文　论文类型：学位论文

【摘要】： 2003年,审计署特别制定了《审计署2003-2007年审计工作的发展规划》,并将“实行科学的审计管理,整合审计资源”列为未来国家审计的三项基础工作之一。纵观审计的发展历史,审计资源的有限性与应承担的任务之间的矛盾冲突日益突出,资源需要流向发挥效用最大的领域,使有限资源得到最有效的利用。本文也就是在这样一个背景下提出了研究我国审计资源整合的课题。本文从审计资源概念入手,在阐述现有研究成果的基础上,重新对审计资源进行了科学定义;接着对审计资源供给现状进行了分析研究,从审计资源整合是缓解当前资源供求状况失衡的必然要求、提高审计工作效率的重要手段、审计工作自身发展的客观需要和解决审计资源利用存在的问题的重要选择等四个方面论述整合审计资源的必要性。从而提出审计资源整合是审计事业发展的需要、缓解审计资源供求失衡的必然选择的结论,在对审计资源整合的经济学理论分析、整合管理思想运用、可行性分析的基础上,提出了审计资源整合的原则及目标;最后运用管理学中的整合管理思想,结合笔者多年一线审计工作的经历,以国家审计为重点,从审计资源计划管理、合理配置现有审计资源、加强对审计资源的开发、实现全球下的审计资源共享四个方面提出了如何整合审计资源。
[Abstract]:In 2003, the Audit Office specially formulated the Development Plan of Audit Office's Audit work for 2003-2007, and listed "carrying out scientific audit management and integrating audit resources" as one of the three basic tasks of the future state audit. The contradictions and conflicts between the limitation of audit resources and the tasks to be undertaken are becoming increasingly prominent, and the resources need to flow to the areas where the greatest effectiveness is exercised. Under such a background, this paper puts forward the subject of research on the integration of audit resources in our country. This paper starts with the concept of audit resources, on the basis of expounding the existing research results, redefines the audit resources scientifically, and then analyzes the present situation of audit resources supply. The integration of audit resources is an inevitable demand for alleviating the imbalance between supply and demand of current resources and an important means to improve the efficiency of audit work. This paper discusses the necessity of integrating audit resources from four aspects, such as the objective needs of the development of audit work itself and the important choice of solving the problems existing in the utilization of audit resources, and points out that the integration of audit resources is the need of the development of audit cause. On the basis of the economic theory analysis of audit resources integration, the application of integration management thought and feasibility analysis, this paper puts forward the principles and objectives of audit resources integration. Finally, using the integrated management thought in management, combined with the author's experience of the first line audit work for many years, focusing on the national audit, from the audit resources planning management, rational allocation of existing audit resources, strengthen the development of audit resources. How to integrate audit resources is put forward in four aspects to realize the sharing of audit resources in the world.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22

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