Study On The Optimization Of Audit Resource Allocation In War Zone B

Resources are the fundamental conditions for human beings living and developing.Without the resources,all social activities can't be carried out.The primary characteristic of resources is the scarcity.The scarcity of resources forces us to pay attention to the optimization of resources.Management holds the view that all the managements in modern economic society nearly always come down to the question of optimal allocation of resources.The optimal allocation of audit resources is also the key issue to be solved in auditing work.Currently,the most notably question our governmental audit departments facing is the contradiction between the heavy audit assignment and the insufficient audit resources.In order to finish the audit assignment with high quality by utilizing the finite audit resources,audit institutions must scientifically recognize the persons,money and goods at audit to realize optimizing audit resources,and achieving audit targets to the utmost.China's National Audit Office has always attached great importance to the optimization of audit resources and regarded it as the key content of all previous development plans.In 2016,the National Audit Office issued the 13th Five-Year plan.It pointed out that we should promote the optimization management of audit resources cross level,cross professional,cross region and promote audit institutions at each level to link up with each other,different types of audit projects to overall integrate,audit results and information among different departments to share.Through these,we can improve the efficiency of audit supervision and strengthen the role of audit supervision.Military audit is the stretch of state audit in military and the important part of state audit.Owing to the very limit input to military audit by the state and the military,there exists problem of scarcity in military audit resources,so that we must allocate it rationally in accordance with scarcity rule.Along with the reform of military economy deepening constantly,the range and difficulty of military audit will increase.In relative resources scarcity condition,all the military audit officials must integrate the limited audit resources.Through optimizing the allocation of resources,we can integrate the existing audit resources,give full play to the overall effectiveness of audit resources,and improve the quality of military audit work.In?the army audit reform and development plan before 2020?,PLA Audit Office pointed out that we should reform the military audit management system and integrate the army audit resources in order to improve the efficiency of military audit work.The army audit institute also put the allocation of audit resources as the research focus in the field of military audit during 13th five-year.This thesis introduced system theory,cybernetics and management science to the field of military audit according to dialectical materialist view.By combining the characteristics of military audit resources and Using the methods of literature research,normative research and case research,based on scientifically defining military audit resources,the connotation and extension of military resources optimization,the thesis focused on the audit resources in war zone B,analyzed the situation of audit resources,and offered the principles and method suggestions to optimize the audit resources.The thesis constitutes of six parts,which expand in sequence of 'raising the question-introducing the question-analyzing-solving-summarizing'.The specifics are as follows:The first part is the introduction,which briefly discussed the topic basis and significance,research actuality,writing thoughts,research contents and methods.The second part is the summary,which scientifically defined the related conceptions of military audit optimization,discussed the core of system theory,cybernetics and management science as the theoretical foundation of the thesis to direct the full text.The third part is the situation analysis,which briefly introduced the basic situation of war zone B,reviewed the history of military audit work.And it focused on analyzing the situation of audit resources of the army in war zone B.The forth part is the problem analysis,which analyzed the main problems and reasons existing in management and using of audit resources in war zone B.The fifth part is the countermeasure analysis.This part focused on the audit resources in war zone B,within the limit of which the thesis systematically analyzed the guiding ideology,principle,target,patterns mechanism and supporting measures within the limit of it.The sixth part is the conclusion,which offered problems needing to be discussed further based on the conclusion of the full text.The innovation points of the thesis are as follows.Firstly,the author introduces system theory,cybernetics and management science theory into the military audit work practice as theoretical basis of this whole thesis.Secondly,combing with the actual situation of audit resources in war zone B,the author systematically analyzed the problems exiting and the reasons in the management and using of audit resources.Thirdly,from the perspective of audit resource elements,the author creatively put forward the concrete measures of audit resource optimization in war zone B.It had strong pertinence and operability.