政府审计项目计划管理存在的问题及对策

目前我国审计计划管理与发达国家相比,仍然处于比较薄弱的状态。加强和改进审计计划管理,对整合审计资源,实现审计业务的科学管理,促进审计机关有效履行监督职能,更好地为国家经济发展服务和有效提升审计工作质量具有重要意义。文章从规范审计计划管理着手,对当前审计计划管理的现状进行了分析并提出了新型的审计计划管理模式。

The problems in official audit project plan control and the countermeasures

Compared with the developed countries,our audit plan control is still at a relatively low level at present.It is of great significance to strengthen and improve audit plan control,which will help achieve the effective integration of audit resources,the scientific management of audit business and the promotion of the effective inspection of auditing offices,best serve the national economy,and promote the effective execution of audit.With considered for the regulation of the audit plan control,the paper makes an analysis of the ongoing practice in audit plan control and comes up with a novel mode of management for the very business.