本文關(guān)鍵詞： 審計(jì)資源 整合 研究　出處：《重慶大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 2003年,審計(jì)署特別制定了《審計(jì)署2003-2007年審計(jì)工作的發(fā)展規(guī)劃》,并將“實(shí)行科學(xué)的審計(jì)管理,整合審計(jì)資源”列為未來(lái)國(guó)家審計(jì)的三項(xiàng)基礎(chǔ)工作之一�？v觀審計(jì)的發(fā)展歷史,審計(jì)資源的有限性與應(yīng)承擔(dān)的任務(wù)之間的矛盾沖突日益突出,資源需要流向發(fā)揮效用最大的領(lǐng)域,使有限資源得到最有效的利用。本文也就是在這樣一個(gè)背景下提出了研究我國(guó)審計(jì)資源整合的課題。 本文從審計(jì)資源概念入手,在闡述現(xiàn)有研究成果的基礎(chǔ)上,重新對(duì)審計(jì)資源進(jìn)行了科學(xué)定義;接著對(duì)審計(jì)資源供給現(xiàn)狀進(jìn)行了分析研究,從審計(jì)資源整合是緩解當(dāng)前資源供求狀況失衡的必然要求、提高審計(jì)工作效率的重要手段、審計(jì)工作自身發(fā)展的客觀需要和解決審計(jì)資源利用存在的問(wèn)題的重要選擇等四個(gè)方面論述整合審計(jì)資源的必要性。從而提出審計(jì)資源整合是審計(jì)事業(yè)發(fā)展的需要、緩解審計(jì)資源供求失衡的必然選擇的結(jié)論,在對(duì)審計(jì)資源整合的經(jīng)濟(jì)學(xué)理論分析、整合管理思想運(yùn)用、可行性分析的基礎(chǔ)上,提出了審計(jì)資源整合的原則及目標(biāo);最后運(yùn)用管理學(xué)中的整合管理思想,結(jié)合筆者多年一線審計(jì)工作的經(jīng)歷,以國(guó)家審計(jì)為重點(diǎn),從審計(jì)資源計(jì)劃管理、合理配置現(xiàn)有審計(jì)資源、加強(qiáng)對(duì)審計(jì)資源的開(kāi)發(fā)、實(shí)現(xiàn)全球下的審計(jì)資源共享四個(gè)方面提出了如何整合審計(jì)資源。
[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.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.22

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