政策措施落实情况审计研究——以简政放权类政策为例  

The audit Research on Carrying out the Situation of Policies and Measures——Taking the Policy of Streamline Administration and Delegate Power as an Example

作　　者：朱智鸿[1] 

机构地区：[1]陕西理工大学

出　　处：《财会通讯（上）》2017年第10期88-91,共4页Communication of Finance and Accounting

基　　金：陕西省审计厅2016年度重点审计科研课题"政策措施落实情况审计研究"(项目编号:SNSR16003)阶段性研究成果

摘　　要：取消和下放行政审批等简政放权类政策的跟踪审计开展以来,在审计抓手、审计评价、审计质量控制等方面还存在操作困惑。为此,本文拟选取简政放权类政策作为审计案例,从审计项目立项、审计方案编制、审计组织模式创新、跟踪审计实施、审计方法改进、审计评价的效果到审计成果的形式和后续运用等全流程,进行演绎分析并提出审计建议,以期对实务工作有所借鉴。Since tracking audit conducted to cancel and lower the administrative examination and approval and decentralization policy, there are operation confused in the audit gripper, audit evaluation, audit quality control and so on. Therefore, the paper would take the policy of streamline administration and delegate power as an example, from the audit project, audit plan, audit organization pattern innovation, improvement, implementing audit method, audit evaluation audit results and subsequent use of the whole process,we should deductive analysis and audit recommendations and put forward some suggests, in order to make reference to practice work.

关 键 词：政策措施 简政放权 审计研究 

分 类 号：F239.4[经济管理—会计学]