The Defects and Future Research Direction of the Auditof the Policy Implementation Effect 2 China  

The Defects and Future Research Direction of the Audit of the Policy Implementation Effect in China

作　　者：刘利[1] 

机构地区：[1]西南民族大学管理学院,四川成都610000

出　　处：《石家庄经济学院学报》2016年第3期97-99,共3页Journal of Shijiazhuang University of Economics

基　　金：西南民族大学专项资金项目“基于生态文明建设‘总体布局’观的政策执行效果审计创新研究”.

摘　　要：近年来,政策执行效果审计在中国逐渐引起了关注.论文首先介绍了政策执行效果审计的内涵和研究的意义,在此基础上简要阐述了政策执行效果审计的发展现状,并指出了其缺陷,最后提出了未来的研究应重点关注建立政策执行效果审计理论框架体系、完善政策执行效果审计评价指标体系、探索对政策本身的评价以及将政策执行效果审计与新兴互联网工程及信息技术结合起来等几个方面.In recent years,the audit of the policy implementation effect gradually attracted attention in China.This article first introduces the meaning and significance of the research,then gives a look at the present developing situation of the audit of the policy implementation effect in China and points out its defects,and finally puts forward the future research should focus on establishing policy implementation effect auditing theory and framework system,perfecting the policy implementation effect auditing evaluation system,to explore the evaluation of the policy itself as well as the policy implementation effect,and combining with the emerging Internet engineering and information technology.

关 键 词：政策执行效果审计 缺陷 研究方向 

分 类 号：F239.220[经济管理—会计学]