摘要
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.
作者
孙伟龙
SUN Wei-long(Zhejiang Wanli University, Ningbo Zhejiang 315100)
出处
《浙江万里学院学报》
2016年第5期22-25,共4页
Journal of Zhejiang Wanli University
基金
2011年宁波市科技局软科学课题(项目编号:2011A1062)
关键词
民生审计
民生责任
绩效评价
审计问责
people's livelihood audit
people's livelihood responsibility
performance appraisal
audit accountability