马克思主义视域下审计机关审计项目管理

本文从我国审计机关审计项目管理的发展历程出发,阐述了我国审计机关审计项目管理的管理对象、职能、原则、目标、起源发展和管理的必要性。通过比较研究与战略浅析浅析,从审计项目的计划管理、流程管理、质量管理等多层次浅析浅析了目前我国审计机关审计项目管理的近况。针对社会主义市场经济发展和审计工作发展的需求,着重揭示出了我国审计机关审计项目管理在计划管理、流程管理、后续阶段和质量管理方面存在的不足之处,并运用战略浅析浅析工具,对以上不足产生的理由逐一进行了剖析,最终通过浅析浅析理由比较、定量、定性等多种研究策略,总结出我国审计机关审计项目管理存在不足的根本理由是受到国家审计行政体制、审计立法不完善、审计观念未转变等因素的制约。面对不足因素的制约,提出我国审计机关审计项目在未来的发展走向上,要从完善审计组织体系、加强部门沟通、健全相关法规、转变审计观念的思路着手,并从完善国家审计机制、加强人才培养、加强审计实务规范化标准建设、加强质量制约等方面提出了发展我国审计机关审计项目管理的具体措施和一些倡议,希望能为推动我国审计机关审计项目管理的发展贡献绵薄之力。

【Abstract】wWw.shuoshilunwen.com This article embarked from our country Audit body audit project management’s development process, elaborated our country Audit body audit project management’s management object, the function, the principle, the goal, the origin developed the necessity which and managed. Through the comparison research and the strategic analysis, from audit project’s project management, the flow management, the quality control and so on multi-level he analyzed the present our country Audit body audit project management present situation. In view of the socialist market economy development and the audit work development’s demand, promulgated our country Audit body audit project management emphatically the deficiency which in the project management, the flow management, the following stage and the quality control aspect existed, and using the strategic analysis tool, the reason which produced to the above question has carried on the analysis one by one, finally through analysis reason comparison, quota, qualitative and so onFacing the insufficient factor’s restriction, proposed our country Audit body audit project will move toward in future development on, must from consummate the Audit organization system, strengthen the department to communicate, the perfect related laws and regulations, the tranormation audit idea mentality to begin, and from the consummation state audit mechani, strengthened the personnel training, to strengthen the audit practice standardization standard construction, to strengthen aspects and so on quality control to propose developed our country Audit body audit project management specific measures and some suggestions, hoped that could to promote our country Audit body audit project management the development contribution one’s pygmy effort.

【关键词】 审计项目管理;内涵;近况;思路与对策;

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