中美政策审计比较研究

A Comparative Study of Policy Audit between China and America

政策审计有利于提高国家治理能力,是国家审计服务国家治理水平和国家治理现代化的重要途径。中美两国审计机关都开展了政策审计,比较研究中美政策审计具有重要意义。两国国家审计都是根据各自国家治理体系特征,在服务国家治理的过程中得到发展。两国政策审计在审计机关定位、政策审计内容、政策审计方法等方面存在差异,这是由两国国家治理体系存在差异造成的。美国政策审计在审计机关定位、政策审计内容选择、政策审计方法等方面积累了丰富经验,推动了国家治理完善。借鉴美国政策审计发展经验,继续发挥我国政策审计自身优势,对我国政策审计发展具有积极意义。

Policy audit is beneficial to improve national governance capacity, and is an important approach for national audit improving national governance. Both Chinese and U.S. audit institutions have carried out policy audits, it is of great significance to compare and study policy audit between China and the U.S. National audit is based on the characteristics of each eountry＇s governance system and has its own development in the process of ser- ving the country. There are differences between the policy audit in China and the United States in the orientation of audit institutions, the subject matters of policy audit, the methods of policy auditing, which are caused by the differences in the national governance system between China and the United States. The United States has accumu- lated a lot of experience of policy audit in terms of the orientation of audit institutions, the selection of policy audit subject matters, and the methods of policy auditing, which have effectively improved national governance. Lessons learned from the development experience of U. S. policy audit can be meaningful for the development of Chinag pol- icy audit to continue taking advantages of our policy audit.