国家重大政策措施贯彻落实情况跟踪审计创新与发展研究

Research on the Innovation and Development of the Real-time Audit of Major Policy Measures' Implementation

重大政策措施贯彻落实情况跟踪审计是国家审计创新发展的重要方面。本文针对重大政策措施贯彻落实情况跟踪审计的特点,在审计基础条件方面,提出要完善重大政策措施贯彻落实情况跟踪审计的相关法律准备、优化重大政策措施贯彻落实情况跟踪审计的人力资源配备、强化重大政策措施贯彻落实情况跟踪审计的技术方法储备。在审计实施过程方面,提出创新审计组织方式,调整设立专业组织机构,优化审计流程控制;调整审计对象,聚焦国家重大战略部署和最新改革政策措施;革新审计切入角度,重点关注执行不力和政策制度缺陷等问题。在审计结果运用方面,提出明确重大政策措施贯彻落实情况审计报告的编写规范,落实审计发现问题的执纪问责,以及加强成果宣传。最后,本文就防范审计风险、强化审计整改等问题分析了未来的研究方向。

Real-time Audit of Major Policy Measures＇ Implementation （hereinafter referred to as ＂policy implementation audit＂） is an important aspect of the innovation and development of national audit. In view of the characteristics of policy implementation audit, this paper studies from 3 aspects. On the basis of the basic conditions of audit, we propose to improve relevant legal preparation of policy implementation audit, optimize the human resources of policy implementation audit, strengthen the technical and methodology reserve of the audit, put forward innovative organization mode of the audit, and optimize the control of audit process. We should adjust the audit target and focus on major national strategic deployment and latest reform policies and measures. From the perspective of innovative audit, we focus on the problems of poor implementation and systemic defects. In the use of audit results, we put forward standards for writing policy implementation audit report, strengthen accountability after audit and improve the communication of audit results. Finally, this paper analyzes the future research directions on preventing audit risks and promoting rectification.