国家审计组织方式的改进与重构——基于天津市审计局的经验考察  

Evolution and Reconstruction of State Audit Organization Modes:Based on the Experience of Tianjin Municipal Audit Bureau

作　　者：张莉[1] 张俊民[1] 朱琦 

机构地区：[1]天津财经大学商学院,天津300222 [2]天津审计科研培训中心,天津300222

出　　处：《南京审计大学学报》2017年第1期85-94,共10页Journal of Nanjing Audit University

基　　金：审计署2014-2015年度重点科研课题(14SJ04001);国家自然科学基金面上项目(71272189);教育部人文社会科学研究规划基金一般项目(12YJA790193)

摘　　要：通过实地参观、座谈、访谈、问卷调查等方式对天津市审计局近年来利用"制度+科技"的总体改革模式推进审计组织方式变革的策略开展深入考察,进而在评析现状的基础上,基于开放系统的组织理论与目标管理原则,提出以流程化管理理念重构审计组织结构、以数字化理念构建"依法审计"新型岗位及制度体系、以全面绩效管理理念革新审计人力资源激励政策以及以"三问机制"理念推进学习型国家审计组织文化建设的国家审计组织方式重构策略,以期为当前审计管理改革提供理论支撑。Through field visits,seminars,interviews,questionnaires and other methods,we carry out an in-depth investigation on the strategies employed by Municipal Audit Bureau,which promotes the reform of the audit organization modes by means of the overall reform model ＂system ＋ technology＂in recent years. Based on the analysis of the current situation,open-system theory and MBO（ Management By Object）,we propose some reconstruction strategies for state audit organization modes： firstly,state audit organizations need to reconstitute their structures based on process management techniques; Secondly,they have to set up new rules,regulations and positions which are＂audited by law＂based on the digital concept; Thirdly,they may innovate their human resource management using total performance management principles; Finally but not the last,they should construct learning organization culture against the background of accountability,performance and integrity mechanisms. We hope that our research will provide theoretical support for the reform of auditing management mechanism.

关 键 词：国家审计 审计组织结构 国家治理 审计组织方式 组织人力资源政策 审计组织文化 审计信息化 政府审计 

分 类 号：F239.44[经济管理—会计学]