美国联邦儿童医疗保险制度审计:分析与借鉴

The Audit of SCHIP:Analysis and Enlightenment

本文介绍了美国审计署(Government Accountability Ofice,GAO)和美国卫生部对联邦儿童医疗保险制度执行效果的审计监督情况。并以此为切入点,分析了美国公共政策审计的三个鲜明特点:以立法模式保障审计程序的规范、定量为主体现审计方法的科学性、以需求为导向引致的审计形式多样化。借鉴美国公共政策审计实践的经验,作者提出了我国开展公共政策审计的一系列建议,包括将公共政策审计纳入国家审计发展规划,推动公共政策审计的制度化;完善法律保障,建立监督架构,加强理论引导,推动公共政策审计的规范化;以风险控制为导向,完善审计方法,把握审计时机,加强政策跟踪,坚持谨慎原则,推动公共政策审计的科学化。

This paper introduced the audit of SCHIP by United States Government Accountability Office （GAO） and the Centers for Medicare ＆ Medicaid Services （CMS） . We analyzed the three distinctive characteristics of U.S. public policy audit： the standardization of audit procedures, applying the scientific methods during audit, and the diversification of audit forms. Learning from the successful practices of America, we put forward a series of recommendations to Chinese public policy audit, which include putting the public policy audit into national audit development planning, promoting the institutionalization and standardization of public policy audit, improving the legal protection and the methods of audit, establishing the framework of audit, strengthening the theoretical guide and the policy track, choosing the best opportunity of audit, insisting on risk-control oriented and the prudence principle, and promoting the scientific of public policies audit.