First, correctly handle the relationship between accelerating transformation and paying close attention to implementation.
The so-called audit transformation, the essence of which is to further improve audit thinking, audit means and personnel quality on the original basis, is mainly driven by two aspects. First, the external situation and environment have changed, and the requirements for audit work have been continuously improved, which objectively requires auditors to perform their duties better. Second, with the development and progress of national audit, auditors subjectively demand to improve their influence and play a role, and demand that audit work move towards a higher level. Audit transformation is not a total denial of previous practices, but a further improvement of the level, better play a role and reach a new and higher stage on the basis of previous work. To achieve this goal, we need to correctly handle the relationship between accelerating transformation and paying close attention to implementation, and the relationship between laying a foundation and seeking innovation.
The foundation is not firm, and the ground shakes. Paying close attention to implementation is the premise of realizing transformation. The process of implementation is the process of transformation, and the process of deepening, refining and concretizing ideas is the process of implementing innovation. Without implementation, all reform ideas and innovative practices are passive water, without roots, and just like inventions in the laboratory, they are useless. Accelerating transformation provides spiritual motivation and intellectual support for implementation. When an idea or practice is repeated many times, if it is not innovated and improved, it will become rigid and fall into a dead end. The simple "account-by-account" audit method is not feasible today, which is a good proof.
Correctly understanding the dialectical relationship between accelerating transformation and paying close attention to implementation, seeking transformation on the basis of implementation, and putting the results of transformation into audit practice will promote the development of audit work.
Second, correctly handle the relationship between overall transformation and local transformation.
The audit transformation we want to achieve is the overall transformation and overall improvement of audit concept, audit means and personnel quality. The whole is composed of parts, and the premise of realizing the whole transformation is the success of the local transformation. The author believes that as far as audit institutions are concerned, the relationship between the whole and the part is mainly reflected in two aspects. The first is to transform the relationship between the whole and the part in the content. All government fund audits, benefit audits, computer audits, etc. It is the content of our audit transformation, and they have become the whole content of audit transformation. The second is to transform the relationship between the whole and the part of the subject. Take Ningbo Audit Bureau as an example. Everyone and every office of the audit institution is a local subject, and the whole cadres and workers constitute the whole of the transformation subject.
The diversity of transformation content determines that our transformation cannot be achieved in one step. Due to the limited number of audit institutions and the heavy tasks they undertake, it is necessary to distinguish the importance from the importance in realizing the transformation. At present, computer audit has been unveiled and gradually deepened. The author thinks that it can be the first step of audit transformation to deepen audit informatization as a breakthrough and vigorously promote computer audit. In other words, in the content of transformation, local transformation can start with information technology transformation. According to the theory that productive forces determine production relations, the innovation of audit means will further promote the optimization of audit management system and organizational model. Of course, there is no need for us to artificially rank the transformation of all places, such as informationization first and benefit audit later. In fact, each local transformation is also cross-cutting, and the transformation of thinking runs through the audit transformation. But at a certain stage, we can give priority to a local transformation and give consideration to other transformations at the same time.
The hierarchical nature of the subject of transformation determines that our transformation cannot be across the board. Due to the differences in age structure and knowledge structure, the quality of auditors objectively has different starting points and abilities. To realize audit transformation, it is necessary to determine different levels of objectives and conduct targeted training according to the age structure and knowledge structure of auditors. For example, in auditing informatization, relatively old comrades are required to be proficient in AO, and young comrades should be further proficient in sql language and data comparison technology on this basis.
Correctly understand the relationship between the whole and the part, pay attention to the diversity of content and the hierarchy of the subject, take the local transformation as the breakthrough, focus on the improvement of personnel quality, and take the reform of audit means as the guide to promote the reform of audit management system and organizational model, and finally realize the overall transformation.
Third, correctly handle the current and long-term relationship.
Realizing audit transformation is a long-term systematic project, which requires us to deal with the relationship between objective reality and long-term goals step by step.
One is to overcome two immature mentality. Accelerating the transformation is a necessary prerequisite for audit institutions to perform their functions better, and we need to work hard and never slack off. However, audit has its own development law, which depends on the efforts of our audit cadres and the maturity of external environmental conditions. We should master this rule. On the one hand, we should overcome our impatience once and for all, on the other hand, we should not rest on our laurels.
The second is to insist on doing something and not doing something. Audit involves a wide range of contents and requires a lot of knowledge, including accounting, management, finance, taxation, macroeconomics and other aspects. Even the compound talents we have been advocating can't be "proficient in all 18 kinds of martial arts". Under the restriction of human resources and objective conditions, the audit transformation should avoid blooming everywhere, closely focus on the hot, focal and difficult issues concerned by the party Committee and government and the people, improve the quality of personnel, improve the audit methods and improve the audit level.
Third, we should make audit plans scientifically. How to turn the audit transformation and what goals need to be planned. The development plan of audit work formulated by the National Audit Office is the main basis for us to determine the transformation goal. We can learn from it, but we can't "draw a gourd ladle". It is necessary to establish a long-term and short-term goal planning system in combination with the objective status quo of local audit institutions, taking into account current progress and long-term development according to local conditions.
Based on the present, taking into account the long-term, starting from the current objective reality, coordinating the relationship between the current audit task and the long-term audit goal, promoting the long-term development with the current audit results, and stimulating the current audit behavior with the overall goal of long-term development will certainly promote the better and faster development of the audit cause.