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论文编号：	1129
作者编号：	2220070596
上传时间：	2009/6/9 12:32:39
中文题目：	我国政府审计项目管理研究
英文题目：	Research on Government Auditin
指导老师：	陈国欣
中文关键字：	审计项目;项目管理;审计项目管理
英文关键字：	Audit Project;Project Manageme
中文摘要：	摘要 随着经济全球化的发展和审计机关权威的提高，人们对审计的要求越来越高。由于审计活动本身就是一种管理活动，审计管理也就成为“对管理的管理”，属“再管理范畴”。那么如何使这种“再管理活动”更有效地指导审计管理活动实践，则显得尤为迫切和必要。审计项目管理则为了适应审计管理发展的趋势和要求，将审计机关主要的管理活动纳入项目管理的范畴，以优化审计资源配置、提高审计工作质量和效率，从而推动审计整体再管理活动的高效运转。 但凡一种管理体系，无不以建立健全组织为保证，多种制度措施并举为手段，提高工作质量和管理质量为核心，从而达到防范控制风险、顺利完成既定目标或任务的目的。本文沿着这一主线，从组织保证到制度手段、到提高质量和风险防范，对审计项目管理体系的构建和应用进行了研究和探讨。 本文共分六章。第一章导论部分提出问题，在阐述我国审计项目管理现状和审计项目管理研究现状的基础上，提出审计项目管理研究的意义、方法、研究思路和本文的创新点。第二章介绍现代项目管理理论中的有关基本原理，在传统项目要素分析的基础上，阐述审计项目管理的特点，提出审计项目项目要素进行集成整合管理的概念;第三章从审计项目管理的组织保证入手，提出了技术型审计项目组织的概念，并从理论和实务的角度论述了其应用的的可行性，重点解决审计项目组织设立设置和人员配置等问题。第四章从审计项目要素集成管理的角度出发，分别对审计项目时间、成本、质量和风险四个要素，阐述了进行审计项目要素集成管理的方式方法，分析了如何在审计项目管理的关键要素提供制度方法上的保障，重点解决审计项目管理资源整合问题，探讨了审计项目管理的核心所在—审计项目质量管理，并结合质量与风险的辩证关系，提出了防范和控制审计风险的途径和方法。第五结合实际工作中案例，运用文中提到的相关理论进行讨论，对审计项目管理状况加以评价，并提出具有可操作性的改进建议。第六章是本文的结论部分，对本文的研究结论加以梳理，并提出需要进一步研究的问题。 本文在分析审计管理现状和审计项目管理研究现状的基础上，引入了管理学和现代项目管理学的科学理论和方法，通过对国内外项目管理应用的比较分析，结合我国政府机关审计项目管理中出现的普遍性问题，从审计流程的准备、实施、报告的三个阶段，揭示审计项目管理各主要因素之间的内在的逻辑关系，提出技术型审计项目组织的构想和矩阵型项目组织的理念，提出了将审计项目要素纳入审计项目流程进行研究和应用的方法，一定程度上丰富了审计项目管理研究的内容，密切了审计理论研究和审计实践之间的关系，对我国政府审计构建审计项目管理体系、实施和推广审计项目管理提供了理论指导和实践支持。 关键词:审计项目;项目管理;审计项目管理;项目组织
英文摘要：	Abstract With the development of economic globalization and the enhancement of audit organs’ authority, there is higher and higher requirement to audit from people. Because the audit activities itself is a kind of management activities, audit management yet is “the management to management”, belonging to “re-management area”. So, it is particularly urgency and necessary that how to make this “re-management” to direct audit management practice events more effectively. In order to meet the trend and requirement of audit management’s development, audit project management brings the main management activities of audit organs into the category of project management to optimize allocation of audit resources and improve auditing quality and efficiency, so as to promote the overall auditing re-management activities to run high effectively. In order to prevent and control risks and achieve set targets or tasks smoothly, whatever management system will take organization’s establishing and improvement its organization, various methods’ taken simultaneously and enhancement of job quality and management quality as its guarantee, measures and core. Along this main line, this paper discusses and researches on audit management system’s establishment and application from organization’s guarantee to system measures to quality’s enhancement and risk prevention. There are six chapters of this paper. The first chapter Introduction advances question and sets forth the significance, thinking methods and innovation of the research on audit project management. Chapter two introduces some related basic theories of modern project management theory, expatiating on characteristics of audit project management based on the analysis of traditional project factors and advancing the concept of integrated management of audit project factors. Chapter three, beginning with organization guarantee of audit project management, raises the concept of Technological-based Audit Project Organization and discourses its application feasibility from the perspective of theory and practice and puts emphasis on the solution of the setup of audit project organization and personnel deployment. Chapter four expands manners of audit project integrated management in angle of integrated management of factors of audit project according to four factors of audit project such as time, cost, quality and risk, analyzing that how to offer insurance from system and methods through key factors of audit project management with emphasis on the solution of resource integration of audit project management and probing into audit project quality management which is the core of audit project management and advances channels and methods to prevent and control audit risks combining with dialectical relationship of quality and risk Chapter five applies some linked theories related in this paper to discuss, evaluating the situation of audit project management and proposing some operable and improved suggestions combining with cases in practical works. Chapter six, the conclusion of this paper, hackling the study conclusion of this paper and illustrates some questions waiting further research. This paper, based on the analysis of status quo of audit management and audit project management research, with the combination of the universal problems in audit project management of China’s government authorities and introduction of the scientific theories and methods of Management and Modern Project Management, exposits the inherent logical relationship between factors of audit project management through three stages of audit process such as preparation, implement and end. And it advances idea of technological audit project organization, concept of matrix project organization and methods of research and application with taking audit project factors into audit project process which enriches contents of audit project management research to some extent, closes the relationship of audit theory research and audit practice, and provide theoretical guidance and practice support for our government’s audit to implement and popularize audit project management. Keywords:Audit Project;Project Management;Audit Project Management;Project Organization
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