宁波市民生审计研究

A Research on the People's Livelihood Audit in Ningbo City

民生审计是当下政府审计创新转型的一个新亮点。文章基于宁波实践,阐释了民生审计的内涵及理论依据,总结了民生审计的主要做法与经验,分析了民生审计项目的特点与成效,揭示了目前民生审计实践工作中存在的问题及其原因,并从完善民生审计相关法规体系、积极探索民生审计绩效评价标准、建立民生审计全方位监督体系、加大审计问责力度、加快审计体制改革等方面,提出了进一步推动民生审计发展的对策。

The people＇s livelihood audit is a new bright spot of government audit innovation transformation recently. Based on practice in Ningbo, this paper explained the connotation and theoretical basis, summarized the main practice and experience, analyzed the characteristics and effectiveness, revealed existing problems and reason in practice. In the end, it put forward countermeasures to further promote the development of people＇s livelihood audit from improving the related laws regulations, actively exploring the performance appraisal standard, establishing the all-wave supervisory system, increasing the intensity of audit accountability, speeding up the reform of audit system and so on.