Research On The Unified Management Reformof Personnel And Property In Auditingorganizations

Under the background of the national development of comprehensively deepening reforms,the government audit management system,as an important part of the national government,is facing many problems such as imperfect audit institution setting,difficulty in ensuring audit independence,and less auditor personnel.Adapt to the current political and economic environment.In 2015,the National Audit Office proposed for the first time from the height of state governance,the reform plan for the management of the property and property of the audit institutions below the provincial level,and the management of the property and property of the provinces and below became the focus of scholars and even the state.Based on the new public management theory,the flattening theory and the Pareto optimal theory,this paper constructs a research framework for the reform and development of local audit institutions' management system.Under the background of China's system,it focuses on the reform of the unified management of people and property in the audit institutions below the provincial level.development of.Through theoretical analysis,it is found that the reform of the audit management system is imperative.The auditing authority of the auditing institutions below the provincial level can effectively improve the auditing efficiency of the auditing organs,and is more suitable for the current political and economic environment in China.It has the influence of the local government and the cost of reform.The lower advantage can be used in the current and future periods.In the case part,this paper selects seven provincial(city)people and property management pilot projects as case study objects,through the implementation plan,implementation effect of seven provinces(city)pilot reforms,and seven pilot provinces(city)and unfinished people and property.The comparative analysis of other provinces and municipalities under the control of the system has concluded that the reform of the property and property management of the audit institutions below the provincial level is effective.Although the problems encountered in the reform process cannot solve the old problems of insufficient auditing power,the enthusiasm of the auditors cannot be fully mobilized,and the implementation cannot be implemented.Effective management and other resistance and problems,but still demonstrate from practice that the auditing authority and property management of the following provinces can be promoted and operated.Based on the above analysis,this paper proposes that it is feasible to reform the management of property and property in the following audit institutions,and this reform model can be adopted at present and in the future.He also believes that the process of networked audit construction should be accelerated,the full coverage of auditing should be further improved,and the audit legal system should be improved.The establishment of a unified management system can promote the deepening reform of the audit management system.