政策跟踪审计效果评价体系构建与应用研究——以稳增长等政策审计为例

The Construction and Application Research of Policy Track Audit Effect Evaluation System:Taking “Steady Growth Policy Audit” as an Example

政策跟踪审计已成为“十三五”期间审计机关的重要工作任务。文章使用平衡计分卡构建以政策贯彻落实情况、项目建设及简政放权情况、财政资金使用情况和审计结果整改情况为准则层的政策跟踪审计效果评价体系,并以稳增长等政策审计为例进行具体评价。结果发现,当前国家重大政策措施执行效果越来越好,特别是财政资金使用已逐步规范,但仍存在政策执行偏差较高、项目建设推进缓慢、后期整改不佳的情况。对政策跟踪审计效果评价体系的研究,可以为各级审计机关开展政策跟踪审计工作提供经验借鉴,为政府通过审计进行政策执行监督提供方向和重点。

During the Thirteenth Five-Year Plan, policy track audit has become important task of audit institutions. Based on balanced score card, this paper builds on a specific policy track audit evaluation system, which is consisted of policy implementation situation, the project construction and reduce the decentralization, use of fiscal funds, and rectification of the audit results. Then we have analyzed the series of steady growth policy, which is announced by National Audit Office of the People’s Republic of China. We have found that the current government policy implementation effect is becoming better with each passing day, especially the use of fiscal funds, but there are still some problems existing, such as higher policy implementation deviation, the slow project construction to promote, poor rectification of feedback. The study of policy track audit effect evaluation system can provide auditing organs to carry out the policy and track audit work experience for reference at all levels, which can regard audit supervision as an effective way to provide direction and focus of policy implementation.