当前社会对审计工作的广度、力度、深度三大方面的要求越来越高。而审计工作仍存在诸多矛盾和问题，不利于审计工作的科学发展和满足社会对审计工作的需求，创新审计计划管理和组织实施方式方法具有内在的紧迫性。本文立足于广泛的问卷调查，提出创新审计计划管理方法的重点在于实施审计对象分类管理、编制审计项目滚动计划和强化审计进度管理，创新审计组织实施方式的主要方向是开展跟踪审计、联动审计和委托审计。本文系统论述了实施审计对象分类管理、审计项目滚动计划、审计项目进度管理和探索跟踪审计、委托审计、联动审计的基本思路、主要内容、实践效果与有待解决的问题，研究提出了进一步改进和完善的对策措施，并着眼于相关创新措施的川页利实施，就加强宏观层面的立法和审计机关内部的制度配套，提出了建议。“,”For the community, the audit work has to meet more strict demands. But there are still many contradictions and problems, which are not conducive to scientific development of audit work. Reform must be enforced. Based on investigation in a wide range, This research report proposes that audit plan innovation should focuse on audit object classification, audit rolling plan and schedule management. The innovative way of audit implementation is carrying out by follow-up audit, joint audit and commission audit. The above major theoretical and practical problems are described respectively in the paper.