政策执行情况跟踪审计若干问题的认识——基于汶川地震灾后恢复重建跟踪审计的实践

The Understanding of Some Issues about Policy Implementation Real-time Audit——Based on real-time audit practice on post-wenchuam-earhquake rehabilitation and reconstruction

政策执行情况跟踪审计是指审计机关在国家重大政策开始执行或者执行过程中的某个时点提前介入,实施动态审计监督,以及早揭示和反映妨碍国家政策顺利执行的困难和问题,督促及时整改,促进完善政策,推进政策执行,提升政策执行效果。政策执行情况跟踪审计的主要目标不是查错纠弊,而是促进政策顺利实施并实现预期的政策效果。因此,其首要任务是检查政策执行情况及其执行效果,同时还要检查落实政策的资金的筹集、分配、管理和使用情况,有时还要跟踪检查项目建设管理、资源管理利用和环境保护等情况。政策执行情况跟踪审计广泛使用抽样审计方法,在汶川地震灾后恢复重建跟踪审计中也创造性实施了"三个结合"、"四个边"和"六种渠道"综合利用审计成果等方式方法。目前我国正处于经济社会转型期,开展政策执行情况跟踪审计,有利于充分发挥审计保障国家经济社会健康运行的"免疫系统"功能,推进国家治理。

The policy implementation real-time audit, which is involved early in some important process of the policy implementation, follow and conduct dynamic audit, reveal the difficulties and problems which hamper the policy implementation, urge relevant units to rectify, and promote to perfect it, to implement the policy in a time manner, and to improve the effect of the policy implementation. The goals of policy implementation real-time audit are not to check wrong and rectifying disadvantages, but to promote to smooth implement ation and achieve the desired effect thereo~ Therefore, the most important task is to examine the policy implementation and its effect, and also examine the capital which raise and use for implementation of the policy, and sometimes also examine the project management, resource utilization and environmental protection, etc. The policy implementation real-time audit widely used sampling audit method, post-wenchuan-earhquake rehabilitation and reconstruction real-time audit used creatively such methods as ＂three-combinations＂, ＂four-mealtimes＂ and ＂six channels＂ which utilize the audit results. The People＇s Republic of China is in an economic and social transformation, and it is in a position advantage of conduct policy implementation real-time audit, to fully exert the audit＇s ＂the immune system＂ function to ensure the national economic and social run healthily and promote national governance.