构建人本化审计管理体制的设想

以人为本的管理理念源于西方社会,并已得到实践的检验和人们的接受.将人本化思想移植于审计管理之中,使审计管理更具人性化,是现代审计发展的必然趋势.与传统的审计管理相比较,现代审计管理具有管理目标人本化、管理对象人格化、管理方式人性化以及管理理念人文化等特征.构建人本化审计管理体制,首先要构建以人为本的审计计划管理体制,同时,要构建人文化审计质量管理体制和人性化审计人事管理体制.最后,要构建人格化审计信息管理体制.

Building An Audit Management System with Humanity

The management idea with taking the people the base comes from western society and has been exam ined by the practice and accepted by the people. It is a necessary tendency for the development of aud itmanagement to put humanity into aud itmanagement. Contrary to trad itional aud itmanagement, modern aud itmanagement has the following characteristics, such as purpose humanity, target humanity, manner humanity and idea humanity. Build ing an aud itmanagement system with humanity needs to build an aud it plan management, quality management, personnelmanagement and information management.