审计管理创新研究——以宁波市创新绩效审计为例  

On the Audit Management Innovation——With Innovativing Performance Audit in Ningbo as an Example

作　　者：孙伟龙[1] 

机构地区：[1]浙江万里学院,浙江宁波315100

出　　处：《浙江万里学院学报》2010年第3期14-18,共5页Journal of Zhejiang Wanli University

基　　金：2008年浙江省社科联"政府审计质量管理体系及机制创新研究"阶段性研究成果(编号:08B56)

摘　　要：随着审计环境的变化,审计管理创新越来越成为提高审计工作效果、促进审计事业不断发展的必然要求和重要手段。文章基于浙江省审计机关开展的宏观服务型绩效审计的视角,以宁波市创新绩效审计为实例,采用理论与实际相结合的方法,分析了审计管理创新的七大工作机制。With the changes in the audit environment, audit management innovation is increasingly becoming the inevitable demand and important means to improve audit effectiveness and promote the continuous development of the audit profession. Based on macro-service-oriented performance audit in Zhejiang province auditing body, taking Ningbo city about innovativing performance audit as an example, adopting a combination of theory and practical, this article analyzes the seven working mechanisms of audit management innovation.

关 键 词：宏观服务型 绩效审计 管理创新 宁波 

分 类 号：G239[文化科学]