美国生物防御战略执行审计评估及其对我国的启示  

U. S. Biodefense Strategy Implementation Auditing and Enlightenment to China

作　　者：徐震[1] 

机构地区：[1]审计署驻深圳特派员办事处

出　　处：《审计研究》2013年第5期60-65,共6页Auditing Research

摘　　要：生物防御战略是美国国家安全战略之一,近十年来美国审计署围绕生物防御战略执行持续进行了审计评估。本文通过对美国审计署实施生物监测能力建设和传染病流行预防政策执行审计评估的介绍,分析了美国审计署通过对国家安全战略的持续评估归纳分析战略特征要素,通过对生物防御战略执行审计评估分析战略的关键主题,通过对具体战略执行单位及实施路径的分析统筹规划并持续跟踪执行部门,进而对实现战略目标的潜在影响进行审计评估,提出了我国国家审计立足国家治理,围绕国家战略构建国家审计战略规划体系,实现战略实施、政策执行以及跟踪监督的良性循环,推动战略实施及政策执行审计评估科学发展的借鉴与启示。Biodefense Strategy is an important one of U. S National Strategies. GAO has been carrying out auditing of the Strategy implementation for more than ten years. This paper selected GAO＇ s reports on the biological monitoring capacity-building and the tracking of infections diseases prevention policy implementation as our references, de- scribed that GAO has summarized characteristics and specified key themes of the strategy, has been keeping track of the execution path and assessed the risks of achieving the strategy＇s goals. We analyzed the characteristics of the Biodefense Strategy auditing, and proposed reference and inspiration for China＇s National Audit to expand auditing a- round strategy implementation.

关 键 词：生物防御 战略实施 审计评估 

分 类 号：F239.44[经济管理—会计学]