管理学视角下的我国政府审计资源整合

本文认为，随着社会公众对政府要求的提高和政府自身建设的不断深入，管理学正在越来越多地渗入到政府行政申。政府审计作为重要的职能部门，面对环境变化和资源约束，提出了整合审计资源的规划。在审计资源的整合中，可以引入管理学的原理与方法，从管理学的视角探索资源整合的路径。政府审计具有资源整合的优势和一定的制约条件，应当科学规划审计项目、建立良好的激励机制，充分整合内外部的审计资源。

Resources-combinability of Government Auditing based on the Management Perspective

With the increase of public's demand on the government and the unceasing advance of government itself, the management is being applied to the government's administration. In our country, as an important department in government, the auditing department put forward the project of resources-conformity when facing the changing condition and the scarcity of resources. In the project of resources-combinability, The theory and method of management can be introduced and the path may be found actively from the mana...