论政策措施落实情况跟踪审计的内涵和目标

THE CONNOTATION AND TARGET OF FOLLOWING-UP THE IMPLEMENTATION OF AUDIT POLICIES AND MEASURES

政策措施落实是政策过程中一个非常重要的环节。有关部门出台每项公共政策都会被期望取得好的效果,但受多种因素的影响,政策效果往往会不尽如人意。政府提高政策效果的一个重要选择就是让审计介入,借助政策措施落实情况跟踪审计。讨论了公共政策的概念、分类和过程。其次,探讨了跟踪审计的概念和范围。再次,研究了政策措施落实情况跟踪审计的内涵,进而探索了政策措施落实情况跟踪审计的目标。

The implementation of policies and measures is a very important part of the policy process.The public policy of each department is expected to achieve good results,but affected by many factors,the effect of the policy is not satisfactory.An important way for government to improve the effect of the policy is to allow audit intervention on policies and measures by carrying out follow-up audit of how policies and measures are implemented.The article first discusses the concept,classification and process of public policy and then discusses the concept and scope of the follow-up audit.Besides,it studies the connotation of follow-up audit of policies and measures implementation and finally the objectives of the follow-up audit.