摘要
政策措施的贯彻落实是提高国家治理能力和效果的前提。目前政策落实跟踪审计不断深入开展,但其审计评价工作滞后,尚未形成较完善的评价体系。通过对政策落实跟踪审计评价的界定,基于"三维"模式与BSC理论,提出"五维"政策落实跟踪审计评价框架,据此建立涵盖事实维度、形式维度、价值维度、流程维度、学习与成长维度的审计评价体系,以期科学合理地得出政策落实跟踪审计评价结果。
The implementation of policies and measures is a prerequisite for improving the capacity and effectiveness of state governance. At present,the tracking audit on policy implementation expands continually and deeply. However,the tracking audit evaluation for the implementation of policies and measures work lags,and has not yet formed a set of more perfect evaluation system. Through the definition of the tracking audit on policy implementation,five-dimensional framework of the tracking audit evaluation for the implementation of policies and measures is constructed based on three-dimensional model and BSC theory. Accordingly,the audit evaluation system could be established including the fact dimension,the form dimension,the value dimension,the process dimension,the learning and growth dimension,in order to scientifically and reasonably obtain the evaluation results of the tracking audit on policy implementation.
出处
《南京审计大学学报》
CSSCI
2017年第6期56-65,共10页
Journal of Nanjing Audit University
基金
审计署重点科研立项课题(17SJ01001)
财政部全国会计科研重点项目(2015KJA018)
陕西省社科基金项目(2015D043)
陕西省软科学研究计划项目(2016KRM036)
关键词
政策落实跟踪审计
审计评价
“五维”模式
BSC理论
公共政策审计
国家治理
审计评价指标体系
the tracking audit on policy implementation
audit evaluation
five-dimensional mode
BSC theory
audit of public policy
state governance
audit evaluation
index system
