WW市审计局业务流程优化设计研究

发布时间：2018-05-19 10:00

本文选题：市审计局 + 业务流程优化　；参考：《华中科技大学》2007年硕士论文

【摘要】： 随着近年来“审计风暴”的掀起,人们对审计机关和每年的审计报告也愈来愈关注。但目前审计机关,尤其是地方审计机关业务管理问题已日益凸现出来,并成为制约审计改革发展的“瓶颈”。鉴于我国社会主义国家审计体制与西方国家审计体制的不同,我国国家审计在行政职能、组织方式、执法方式等方面都存在自己的特色,因此在审计管理上与国外审计管理的可比性较低,可以相互借鉴和参考的资料有限。但是不同国家审计的核心理念和主要目标是在一致的,即提高国家审计的工作效率和维护国家财政的健康运行。而现代管理的一般理论是可以应用于国家审计管理的实践中的,以解决审计管理中遇到的一些问题。从实践经验看,解决这些问题的途径较多,笔者认为,审计机关可以引入业务流程管理,对审计机关进行关键业务流程的优化。在本文中,笔者将广泛应用于企业的业务流程管理引入本人工作的国家审计机关,探索通过对WW市审计局的关键业务流程进行优化设计来提升国家审计机关的管理水平,辅助消除制约审计事业发展的“瓶颈”。优化后的审计业务流程将把审计的八项不同权能分配到重新设计的计划、查证、审理和执行这四个审计业务流程环节中,实现审计机关内部部门之间既相互合作又相互监督,各司其职又相互制衡的新的审计业务管理模式。
[Abstract]:With the rise of auditing storm in recent years, people pay more and more attention to audit institutions and annual audit reports. However, at present, audit institutions, especially local audit institutions, have become increasingly prominent business management problems, and have become a "bottleneck" restricting the development of audit reform. In view of the difference between the audit system of our socialist country and that of western countries, our country's state audit has its own characteristics in the aspects of administrative function, organization, law enforcement, etc. Therefore, the comparability between audit management and foreign audit management is low, and the reference data is limited. But the core idea and main goal of different country audit are consistent, that is, to improve the work efficiency of national audit and to maintain the healthy operation of national finance. The general theory of modern management can be applied to the practice of national audit management in order to solve some problems encountered in audit management. From the practical experience, there are many ways to solve these problems. The author believes that audit institutions can introduce business process management to optimize the key business processes of audit institutions. In this paper, the author will be widely used in the business process management of enterprises to introduce the national audit institutions that I work for, and explore how to improve the management level of the national audit institutions by optimizing the design of the key business processes of the audit bureau of WW. Assist to eliminate the "bottleneck" that restricts the development of audit. The optimized audit business process will distribute the eight different powers of the audit to the redesign plan, verify, process and execute the four audit business process links, and realize the cooperation and mutual supervision among the internal departments of the audit institution. The new management mode of audit business, which each does its duty and checks and balances each other.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22

【引证文献】