公共政策与我国农业政策审计研究  

On the Auditing of Agricultural Policy in China:from the Perspective of Public Policy

作　　者：徐向真[1] 陈文慧[1] 

机构地区：[1]济南大学管理学院,山东济南250002

出　　处：《华南农业大学学报（社会科学版）》2014年第2期78-84,共7页Journal of South China Agricultural University(Social Science Edition)

基　　金：国家社会科学基金项目(11CGL018)

摘　　要：探讨公共政策、公共政策审计的含义,从选择农业扶持项目不合理、资金拨付不到位、审计项目分散3个方面论述农业政策审计存在的主要问题,结合农业政策审计案例,运用六合分析法对公共政策审计进行探讨,融合主成分分析法和层次分析法对我国的农业政策进行评估研究,得出农业政策的重点应是促进农业总产值提高和加强基础设施建设,并指出对生态文明的关注应该是农业政策的发展重点。This paper explores the meaning of public policy and public policy auditing .It analyzes three main problems of agricultural policy auditing： the unreasonable agricultural support projects selection;the off-position of fund allocation;and the decentralized audit projects .It then uses the 5W1H method and combines agricultural policy auditing cases , to explore the public policy auditing; Finally, China＇s agricultural policy is evaluated by using the principal component analysis and analytic hierarchy process . It concludes that the focus of agricultural policy should be to promote the agricultural total production val -ue and to improve and strengthen the construction of infrastructure , and that the developing focus of agri-cultural policy should be on the ecological civilization .

关 键 词：公共政策 农业政策 政策审计 生态文明 

分 类 号：F239.220[经济管理—会计学]