摘要
政策是国家管理经济社会的重要手段,关系经济社会发展全局,体现国家意志。加强对国家重大政策执行的跟踪审计监督,促进相关的政策措施更加合理、得到更好的执行、取得更好的效果,受到普遍重视。本文对政策执行跟踪审计涉及的若干问题进行了研究分析,推动建立健全政策执行跟踪审计体系。文章提出,审计机关要加强对政策的基础性研究,解决对重大政策执行的认识问题;要明确政策执行情况审计的目标,解决为什么要开展政策执行跟踪审计的问题;要把握政策执行跟踪审计的切入点,解决审计什么的问题;要建立政策执行跟踪审计的计划管理和组织实施体系,解决怎么审计的问题。
As an important means of economic and social management, public policies are related to the overall development situation of the nation, and reflect the wish of the state. It is generally acknowledged important to strengthen the real-time audit supervision over the implementation of major public policies, in order to promote the efficiency and effectiveness of the public policies. This article analyses several issues on the real-time audit supervision over public policy implementation, in an attempt to establish and improve the system of real-time audit. We propose that the audit institutions should enhance the following four aspects involving real-time audit supervision over public policy implementation： strengthen the basic research and raise awareness of major public policies, specify the audit goals of the real-time audit, grasp the breakthrough point and emphases of the real-time audit, establish plan management and implementation organization system of the real-time audit.
出处
《审计研究》
CSSCI
北大核心
2012年第6期10-14,共5页
Auditing Research
关键词
政策执行
跟踪审计
研究
public policy implementation, real-time audit, research
