摘要
坚持向统筹要效率、靠创新提效能,进一步发挥审计在推进首都基层治理体系和治理能力现代化中的作用,针对审计计划执行中的统筹协调不足、"人少事多"矛盾比较突出、统筹的方式方法有待完善、审计资源统筹力度有待提升等问题,通过建立网格化统筹任务手册、时间节点网格化手册、区域网格化项目手册、"平台+网格"管理模式,探索网格化管理在优化审计项目审计组织方式管理工作中的实现路径,根据预算执行审计、经济责任审计、政策跟踪审计等领域实例分析,总结近几年在项目计划管理和执行方面的经验做法和工作成效,同时为深化审计项目审计组织方式管理工作,提出提高计划编制的科学性、加强审计机关之间衔接、注重审计成果统筹管理、优化审计人力资源配置等方面的意见建议。
To meet the need of efficiency from overall planning,improve efficiency by innovation,and further play the role of audit in promoting the modernization of Beijing’s primary-level governance system and governance capabilities,in view of the lack of overall coordination in the implementation of plans and the prominent issues of manpower shortage and inadequate overall planning methods,the paper suggests to establish a grid coordination task manual,a time node manual,a regional grid project manual,and a"platform+grid"management mode,and explore the paths of grid management optimizing the implementation of audit project organization.Based on the analysis of examples in the fields of budget execution audit,economic accountability audit,real-time audit of policy implementation,the paper summarizes the experience,practices and work results in project plan management and implementation in recent years.In order to improve the management of the audit projects,the paper puts forward suggestions on improving the rationality of planning,strengthening coordination among audit institutions,focusing on overall management of audit results,and optimizing the allocation of audit human resources.
出处
《审计研究》
CSSCI
北大核心
2021年第3期30-36,共7页
Auditing Research
基金
2020年中国审计学会与北京审计学会合作课题“优化审计项目审计组织方式管理”的阶段性成果。
