美国联邦政府审计署对401(k)计划的政策审计研究  

Analysis of U.S. GAO's Policy Audits to 401(k)Plan

作　　者：华欣[1] 叶战备[2] 

机构地区：[1]苏州大学政治与公共管理学院,江苏苏州215000 [2]南京审计大学国家治理与国家审计研究院,江苏南京211815

出　　处：《无锡职业技术学院学报》2017年第5期64-68,共5页Journal of Wuxi Institute of Technology

摘　　要：美国联邦政府审计署对401(k)计划进行了长达30余年的政策审计,期间通过收集、分析数据、采访相关人员等方式对该计划进行了政策评价,发现了政策执行中存在的主要问题包括费用信息公开不到位、部分政策条款导致账户资金流失严重及计划参与者退休后计划资金的花费缺少规划。审计署在此基础上提出相应的整改建议,并陆续发布了审计报告。我国要借鉴美国在政策审计方面的经验,加强审计过程的连续性、完善相应的法律法规并发展多元评估机构,以促进我国政策审计事业的发展。U.S. GAO＇s policy audits to 401（k） plan has been conducted more than thirty years, GAO makes evaluations to this plan through collecting and analyzing data and interviewing relevant people, find- ing that the main problems existed in policy implementation include lack of fees information disclosure, part of the policy terms lead to serious leakage of account and plan participants lack of planning about the spend-down of retirement income. GAO offers corresponding corrective recommendations and issues audit reports in succession. China should use the experience of GAOls policy auditing for reference, strengthen the continuity of the audit process, complete the relevant laws and regulations, and develop multiple evalu- ation institutions, so as to promote the development of China＇s policy audit.

关 键 词：美国联邦政府审计署 政策审计 401(K)计划 

分 类 号：G239.21[文化科学]