改革思维下创新创业政策执行情况审计的研究

Research of Audit Supervision over Mass Entrepreneurship and Innovation Implementation on Innovation

加强对创新创业政策执行情况的审计,对于提高政策的执行力、发挥政策预定的效果,完善相关体制机制,构建普惠性政策扶持体系具有重要意义。本文结合创新创业政策特点,对双创政策执行审计涉及的若干问题进行了分析,明确政策执行审计的目标,推进政策执行审计从监督保障机制向促进建立问责机制转变;建立政策执行情况的审计评估体系,确定政策执行、政策效果评价和政策评价阶段的审计重点和难点;提出从执行和战略两个层面构建政策效果评价指标体系。

To promote mass entrepreneurship and innovation and innovation-driven development strategy, the State Council and the provinces have issued policies to promote the Implementation. It is meaningful to strengthen the audit over Mass Entrepreneurship and Innovation Implementation in areas like enhanced the im-plementation of the policy, play the desired effect, improve relevant systems and mechanisms to build inclu-sive policy support system. Combined with the characteristics of innovation and entrepreneurship policies,this article analyze a number of issues covered the implementation of policies, clear the main goal of policy audit to promote the change from supervision mechanism to promote accountability mechanisms; to establish the audit evaluation system on the implementation of policy; determine the focus and content on the audit and pro-pose to build a system of evaluating the audit results from the execution and strategic levels.