摘要
在审计全覆盖要求下,审计任务日益繁重,使政府审计供求矛盾凸显。在现有审计体制和审计资源背景下,如何提高审计效能,是审计理论和实务中的一个重要课题。在审计组织管理方式上,实行大型审计项目统一组织是近年来的一个有益探索。通过把各级审计机关的资源集聚在一起,优化组合,达到事半功倍的效果,为审计服务于宏观调控搭建了平台。本文阐述了大型统一组织审计项目产生的原因、优势,指出它的局限性和遇到的问题,提出了提高大型统一组织审计项目集聚效能的策略。
The arrangement of large audit projects with unified organization is an important way of audit organization. By gathering various audit elements together and optimizing their interaction, this arrangement can achieve two-fold results with half the effort, greatly improving audit efficiency. It can also serve as a good platform for audit to contribute to the macro-control. This paper introduces the background of large audit projects with unified organization and its advantages, as well as limitations and problems, and puts forward strategies to improve its concentration efficiency of auditin~ re^nnree~
出处
《审计研究》
CSSCI
北大核心
2018年第5期51-56,共6页
Auditing Research
关键词
审计项目
集聚效能
策略
audit projects
concentration efficiency
strategy
