省直管县财政体制条件下审计组织方式研究  

The Research on Audit Organization under the Condition of Province Governing County Financial System

作　　者：湖北省审计学会课题组 焦跃华 别必爱 

出　　处：《审计研究》2014年第3期3-8,共6页Auditing Research

基　　金：中国审计学会与湖北省审计学会合作课题“省直管县财政体制条件下审计组织方式”的阶段性研究成果

摘　　要：省直管县的财政体制改革创新,进一步理顺和规范了财政分配关系,有利于增强县域经济社会事务的自我发展能力。这种变化在促进县域经济社会协调发展的同时,也给地方审计组织方式带来了新的挑战和影响。课题组从湖北审计实际出发,分析了省直管县财政体制存在的主要问题及其对地方审计组织方式的影响,总结归纳了近年来审计组织方式的探索情况,提出了在整合系统人力资源、整合系统组织资源、优化资源组织方式、优化资源配置结构、优化资源时空配置、整合系统信息资源等方面创新审计组织方式的思路,要正确处理创新审计组织方式中服务大局与服务地方、上下级审计机关、审计组织方式与审计整体效能、审计项目数量与质量、审计监督与审计服务之间的关系。The reform and innovation of the province governing county financial system is conducive to further straightening out and standardizing the financial distribution relationship, enhancing counties of economic and social affairs of self-development, which will effectively promote the countyg economic and social development. At same time, the province governing county financial system reform has brought new challenges and impacts to the audit or- ganization. According to the actual situation of Hubei audit, this paper analyzes the main problems of province gov- erning county financial system and its impacts on the organization of local audit, summarizes the exploring situation of the recent audit organization. This paper also puts forward the ideas of further innovation audit organization, such as integrating the system of human resources and organizational resources, optimizing the organization and allocation structure of resources, optimizing the space-time configuration of resource, integrating the system of information re- sources. Finally, this paper discusses how to correctly handle several important issues in the innovation of audit or- ganization.

关 键 词：省直管县 财政体制 审计组织方式 

分 类 号：F239.45[经济管理—会计学]