基于“三维”框架嵌套的创新驱动政策跟踪审计研究

Research on Innovation Driven Policy Implementation Real-time Audit Based on 3D Framework Nesting

审计机关围绕创新驱动政策开展跟踪审计,督促政策及时落实,揭示和纠正政策执行偏差,促进政策不断完善,为创新驱动发展保驾护航。创新驱动政策体系的庞杂性给审计监督带来了极大挑战,为了进一步适配创新驱动政策的本质特征和内在逻辑,有效治理政策落实中的目标偏差和政策悬浮问题,本文构建了创新驱动政策跟踪审计“三维”框架,探索政策跟踪审计在创新驱动政策传导、落实与绩效评价中的作用路径,形成源头把控、过程监督和绩效评价的全方位监督机制,并从优化组织模式、数字赋能审计、强化审计整改和结果运用、加强分析研判等方面提出保障措施,以期不断拓展监督的广度和深度,提升审计效能。

Audit institutions carry out innovation driven policy implementation real-time audit to urge policy implementation,reveal and correct policy implementation deviation,and promote policy improvement,which provides safeguards for innovation-driven development.The complexity of innovation driven policy system brings great challenges to auditing supervision.In order to further adapt to the essential characteristics and internal logic of innovation driven policy,and effectively address target deviation and policy suspension in policy implementation,this paper constructs a 3D framework of innovation driven policy implementation real-time audit.It explores the action path in transmission,implementation and performance evaluation of policies,which forms an all-round supervision mechanism of source control,in-process supervision,and performance evaluation.It also puts forward safeguard measures from the aspects of optimizing organization mode,digital empowered audit,emphasizing audit rectification and the application of audit results,and strengthening analysis and research,in order to enhance the scope,depth and effectiveness of audit.