摘要
文章基于我国政策审计的发展现状,采用SWOT分析法,分析了目前我国进行政策审计的优势、劣势、机会和威胁。同时参考国内外对于公共政策审计理论已有的研究成果,为我国公共政策审计评估的发展提出参考性建议,以期对我国公共政策审计评估的发展有所裨益。
This paper is taking the development status of China’s policy of audit as a starting point ,and then it gives analysis of current internal strengths ,weaknesses and external opportunities ,and threats of audit policy in china .At the same time ,with reference to domestic and foreign to the theory of public poli-cy audit ,it provides some reference suggestions for the development of the evaluation of auditing of public policy in China .It will benefit the development of evaluation of audit of public policy in china .
出处
《西安财经学院学报》
CSSCI
2014年第5期40-43,共4页
Journal of Xi’an University of Finance & Economics
基金
国家社会科学基金项目"基于国家经济安全的政府审计制度建设研究"(11CGL018)
济南大学教研项目(J1227
JZ1207)
济南大学自然科学基金项目(XKY1207)
关键词
审计学
公共政策审计
政府审计
SWOT分析
auditing
public policy
public policy audit
government audit
SWOT analysis