内部审计促进组织落实国家重大政策措施的路径——基于政策措施落实难度和执行主体能力的分析  

The Path of Internal Audit to Promote the Implementation of Major National Policies and Measures——Analysis Based on the Difficulty of Implementing Policies and the Ability of Implementation Subjects

作　　者：李曼[1] 陈紫昀 Li Man;Chen Ziyun(School of Internal Audit,Nanjing Audit University,Nanjing 211815)

机构地区：[1]南京审计大学内部审计学院,江苏南京212815

出　　处：《中国审计评论》2023年第2期30-42,共13页China Auditing Review

摘　　要：监督并推动国家重大政策措施的落实是审计的重要职责之一。从2015年至今的审计结果公告看,国家重大政策措施落实的主要问题正是中央高层这些年来不断提出的重大政策的“最后一公里”问题。作为国家审计监督体系中的重要组成部分,内部审计的监督更具有针对性、日常性与实时性,能够在解决国家重大政策措施落实的“最后一公里”问题中发挥作用。但内部审计促进国家重大政策措施落实的实务工作还处于探索阶段,各地区、各单位差异较大,需要更多理论研究成果指导实践。本文从公共政策执行理论出发,根据政策措施落实难度和执行主体能力将国家重大政策分为四种类型,以国家货币政策、减税降费政策、精准扶贫政策、环境保护政策为例,根据不同类型政策特征,基于新时代内部审计促进国家重大政策措施落实的重要职责,从审计作业、审计业务和审计管理三个方面设计了内部审计促进国家重大政策措施落实的四条路径,并从内部审计工作规划、工作制度机制、工作重点、质量控制、问题整改等方面提出了路径的实施策略。期望本文的研究能够为内部审计促进国家重大政策措施的落实提供借鉴价值,同时与外部审计协同配合,共同促进国家治理体系和治理能力现代化。In recent years,the CPC Central Committee and the State Council have attached great importance to the audit work.As an important part of the supervision system of the Party and the state,it has become one of the most important responsibilities of the audit to supervise and promote the implementation of major policies and measures of the Party and the state.As an indispensable part of the audit supervision system,internal audit can implement more targeted,routine and real-time supervision,which has irreplaceable uniqueness.In the process of implementation,how to actively cooperate with external audit iorces to jointly promote the implementation of major policies and measures of the Party and the state is worthy of serious consideration and summary.Based on the theory of public policy implementation,this paper divides major national policies into four types according to the difficulty of implementing policies and the ability of implementing subjects,taking the national monetary policy,tax and fee reduction policy,targeted poverty alleviation policy and environmental protection policy as examples.According to the characteristics of different types of policies,based on the important responsibility of internal audit to promote the implementation of major policies and measures in the new era,this paper has detailed the work planning of internal audit,improved the working system and mechanism of internal audit,strengthened the cooperation between internal and external audit,highlighted the key points of audit work,strengthened the control of audit quality,and paid attention to the rectification of audit problems.It designed lour audit paths from three aspects;audit operation,audit business and audit management.It will help give lull play to the important role of internal audit in promoting the realization of full audit coverage,promote prevention and resolution of major risks and problems,and further improve the implementation effect of major national policies and measures.

关 键 词：内部审计 重大政策措施 审计作业 审计业务 审计管理 

分 类 号：F239.45[经济管理—会计学]