摘要
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。
The management idea with taking the people the base comes from western society and has been examined by the practice and accepted by the people. It is a necessary tendency for the development of audit management to put humanity into audit management. Contrary to traditional audit management, modern audit management has the following characteristics, such as purpose humanity, target humanity, manner humanity and idea humanity. Building an audit management system with humanity needs to build an audit plan management, quality management, personnel management and information management.
出处
《兰州商学院学报》
2005年第4期74-78,共5页
Journal of Lanzhou Commercial College
关键词
审计管理
人本化
审计质量
信息
audit management
humanity
audit quality
information
