从审计项目“两统筹”到审计资源全方位统筹:现实困境与实现路径  

From the “Two Overall Plans” of Audit Program to the “All-round Plan” of Audit Resources:Realistic Dilemma and Realization Path

作　　者：贺鹏皓 许奎 上官泽明 He Penghao;Xu Kui;Shangguan Zeming(School of Government Audit,Nanjing Audit University;Audit Research Institute of the National Audit Office;School of Accounting,Shangxi University of Finance and Economics)

机构地区：[1]南京审计大学政府审计学院 [2]审计署审计科研所 [3]山西财经大学会计学院

出　　处：《中国审计评论》2020年第2期49-60,共12页China Auditing Review

基　　金：教育部哲学社会科学研究重大课题攻关项目“更好发挥审计在党和国家监督体系中的重要作用研究”(19JZD027);南京审计大学审计学一流专业建设与创新人才培养专项“新冠疫情背景下审计学在线教学实践与质量提升研究”(2020JG092)。

摘　　要：为实现审计全覆盖,减少交叉重复审计,减轻基层审计人员和被审计单位的负担,我国审计机关积极开展了"两统筹"实践,尽管在许多方面取得了明显的成效,但仍存在审计利用与风险分担机制尚未构建、内部审计与社会审计利用度低、资源禀赋与区域发展不平衡等现实困境。本文借助项目管理、资源整合与统筹层次理论,对现阶段存在的制度缺陷进行系统性分析,并从加强党的集中统一领导、建立审计风险分担机制、构建协作配合机制、提升资源配置效率四个方面,提出了审计资源全方位统筹的实现路径。In order to achieve full audit coverage,reduce cross-repetitive audits,and reduce the burden on grassroots auditors and audited entities,audit institutions have actively carried out the practice of"two overall plans".Although significant results have been achieved in many aspects,there are still the following problems.Local protectionism still exists.Audit utilization and risk sharing mechanism has not yet been established.Internal audit and social audit utilization are low.Resource endowment and regional development are imbalance.This article uses the theory of project management resource integration and overall planning to systematically analyze the existing system defects at this stage.It proposes the realization path of"all-round overall planning"of audit resources from four aspects:strengthening the party’s centralized and unified leadership,establishing an audit risk sharing mechanism,building a coordination mechanism,and improving resource allocation efficiency.

关 键 词：国家审计 政府审计 两统筹 审计全覆盖 审计项目管理 审计资源整合 统筹层次 

分 类 号：F239[经济管理—会计学]