政策执行效果审计初探

Preliminary Study on Policy Implementation Audit

政策执行效果审计是国家审计服务国家治理、提高国家治理效率的重要途径。包括中国在内的世界各主要国家均已开展了政策执行效果审计,但与之相关的理论研究却相对滞后。本文对政策执行效果审计的涵义进行了界定,从公共受托经济责任观、国家审计功能拓展以及国家治理现代化的现实需要等三个方面确立了政策执行效果审计的基本理论依据,并就政策执行效果审计的目标和内容进行了理论探讨,旨在为政策执行效果审计实务工作的开展提供理论支撑,同时也可为政策执行效果审计的进一步研究提供借鉴。

Policy implementation audit is an essential path for national audit to serve national governance and pro- mote governance efficiency, which is popular among world＇ s major countries including China. However, relative theoretical study still lags behind. In this paper, we give a definition of policy implementation audit, analyze the theoretical basis of policy implementation audit which includes the fiduciary responsibility for public finance theory and the function development of national audit and the demand of the modernization of national governance, and discuss the goals and subject matters of policy implementation audit. Our research not only provides a theoretical support for the national audit practice in China, but also contributes to further related research on policy implemen-tation audit.