当责导向的国家政策审计评价研究——以收费公路政策审计调查为例  

A Study on Accountability-Oriented National Policy Auditing Evaluation:Taking Toll Road Policy Auditing as An Example

作　　者：丁德明 施丽芳[2] 廖飞[3] 

机构地区：[1]国家审计署驻南京特派员办事处,博士南京210008 [2]南京大学管理学院工商管理系,讲师博士南京210093 [3]南京大学工程管理学院,博士南京210093

出　　处：《中国行政管理》2009年第11期45-47,共3页Chinese Public Administration

基　　金：国家自然科学基金项目"管理干预与企业内部决策权有效配置--基于行为决策视角的研究"(课题号:70972033)资助

摘　　要：公共管理中当责就是指处于一定职位上的公共机构及其人员尽力做好自身角色该做的事情,担当起机构和职位所赋予的责任。对国家审计组织而言,当责表现为明确自己的责任,主动、公正、客观、高效地履行国家审计职责,促进政府运行效率的改善,提升社会总福利水平。本文深入探讨了当责的内涵及其在国家审计中的体现,以收费公路政策审计为例,对当责导向的政策审计评价机制和国家审计组织建设进行了有益探讨。In public administration, public sector and its staff should be accountable, strive for incorporating the highest values into his or her work and do one＇s best to play his or her role well. As to national audit institution and auditors, accountability means having a clear understanding of their social responsibilities, and performing their duties actively, objectively, impartially and efficiently in order to improve the performance of government. First, this paper discusses the connotation of accountability and its reflection in national audit. And then, it probes into the accountability -oriented policy evaluation mechanism and the organizational construction of national audit by taking toll road policy auditing as an example.

关 键 词：当责 国家审计 政策评价 

分 类 号：F239.6[经济管理—会计学]