中文摘要：

针对审计资源稀缺性与审计需求的矛盾冲突，审计机关要提高审计效率与审计执行力，必须整合与优化审计资源、审计机关的业务组织模式或称审计业务流程必须创新。依据分工与效率、资源整合与组织创新理论，建立一个审计业务组织模式与审计效率效果的理论架构，结合湘潭市审计局“四权分离”业务组织模式的案例，分析不同的业务流程设计对审计效率与效果的影响。

英文摘要：

In order to deal with the conflict between scarcity of audit resources and audit requirements, it is necessary to improve audit efficiency and audit execution, integrate resources and innovate audit business process. This paper bases on the theory of division of labor and the efficiency and resource integration and organization innovation, sets up a conceptual framework for the audit business organizational model and the efficiency of audit, then analyses the effect of different business processes on the audit efficiency and effect with the case of Xiangtan＇s ＂four separation of powers＂ model for business orga- nization.