政府政策跟踪审计机理及实现方式探讨  

The Mechanism and Implementation of Government Policy Follow-up Audit

作　　者：常凌杰[1] 郭爱芳[1] Chang Lingjie;Guo Aifang(Changye Vocational and Technical College)

机构地区：[1]长治职业技术学院

出　　处：《财会通讯（上）》2018年第12期93-97,129,共6页Communication of Finance and Accounting

基　　金：长治职业技术学院校级项目"会计公司现代‘师徒制’引入高职会计专业顶岗实习的研究"(项目编号:czyjy2017026)阶段性研究成果

摘　　要：作为治国行政的有效措施和手段,政府政策的制定和决策水平是决定政策措施有效性的前提,而能否抓好贯彻落实则是实现政府政策价值追求和目标方略的关键。跟踪审计以其介入时点的前移和拉长、全程动态实时监控的审计全覆盖,能够督导核查政府政策的运行状态和落实程度,保障新时代各项改革举措的顺利实施。本文透彻阐释了政府政策跟踪审计服务治国行政的作用机理和实现方式,并以山东省精准扶贫政策落实跟踪审计为例,分析归纳了实践运用中的经验和问题,提出了相关对策建议。Tracking audit can supervise and verify the operation status and implementation degree of government policies and ensure the smooth implementation of various reform initiatives in the new era by moving forward and elongating the intervening time point and covering the whole process of dynamic real-time monitoring. This paper thoroughly expounds the function mechanism and realization mode of the government policy tracking audit service in governing the country. Taking the implementation tracking audit of the precise poverty alleviation policy in Shandong Province as an example, it summarizes the experience and problems in practice, and puts forward relevant countermeasures and suggestions.

关 键 词：政府政策 国家审计 跟踪审计 

分 类 号：F239.4[经济管理—会计学]