摘要
在推进政策跟踪审计制度化和常态化过程中,审计思维、审计管理、审计资源等与审计现实需求不衔接、不协调的问题逐渐显露。山东省淄博市审计局严密组织实施政策跟踪审计,创造性地从"三维"视角,将"农村饮水安全"这项政策从形式、事实、价值三个维度加以考量,在审查该项政策的贯彻部署、执行落实、资金绩效、政策目标和社会价值的实现方面做了有益的探索。本文仅通过先行先试的工作实践和问题应对,谋求以点的突破服务政策跟踪审计的整体推进。
In the process of promoting regular real-time auditing, problems turn out that audit way of thinking, man- age bo ment and resources do not perform in coordination with practical demands. In order to tackle such problems, Zi- Municipal Audit Office of Shandong Province takes a creative approach to conducting well-organized real-time audits in 3D perspective, by considering three dimensions of regulations, facts and meanings of the policy. Taking the Rural Drinking Water Safety Policy as an empirical study, Zibo Audit Office conducts the research through verifying the policy deployment, implementation, financial performance, targets and social value. On the basis of fieldwork practice and problem analysis, this paper tries to explore breakthroughs in the process of overall development of real-time audit.
出处
《审计研究》
CSSCI
北大核心
2016年第1期22-28,共7页
Auditing Research
基金
山东省审计厅2014至2015年度重点科研课题(课题编号:1415SDSJ0302)的阶段性研究成果
关键词
三维视角
政策审计
组织实施
实例分析
3D perspective, policy audit, organization and implementation, case study
