重大政策落实跟踪审计的实施框架

DOI：

中文关键词: 国家审计；审计业务；政策审计；跟踪审计；政策落实跟踪审计

英文关键词:State audit, Audit business, Policy auditing, Real-Time auditing, Real-Time auditing on implementation of policies

基金项目:江苏省社科基金“国家审计推动地方政府治理能力提升的实证研究（15ZZB004）”、国家社科基金“政府环境责任清单制度与绩效审计问责机制研究（16BZZ070）”和江苏省哲学社会科学基金“资源环境审计服务生态文明建设的路径研究（2014SJB205）”。

作者	单位
陈希晖邢祥娟	南京审计大学，江苏南京 211815

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中文摘要:

重大政策落实跟踪审计是党中央国务院对审计工作提出的新要求，已经成为国家审计的八大业务之一，重大政策落实跟踪审计是政策审计和跟踪审计的结合，重点关注政策执行过程和执行效果，具有事中预防、动态追踪、综合性强等特点。重大政策落实跟踪审计通过综合运用经济、行政、法律、舆论等手段促进政策落实。审计机关可以独立开展政策落实跟踪审计，也可以与其他审计业务结合开展。进一步推动政策落实跟踪审计需要加快审计决策智库建设、强化组织和队伍建设、探索大数据分析的应用、加快规范化建设、建立审计机关联动机制。

英文摘要:

A major policy implementation Real-Time auditing is a new requirement proposed by the Party Central Committee and the State Council and it has become one of the eight businesses of national audit. It is the combination of policy audit and following-up audit. The real-time audit focuses on policy implementation process and implementation results. It bears the characteristics of prevention during the event, dynamic tracing and strong comprehensiveness. By means of economic, administrative, legal, public opinion and so on, a major policy implementation Real-Time audit promote the implementation effectiveness of the policy. The audit department may carry out the major policy implementation Real-Time audit by themselves or combine with other audit business. For going furtherly to promote the implement of real-time auditing, we need to accelerate the construction of audit decision-making tank, intensify the building of organizations and teams, explore the application of big data analysis, speed up the standardization construction and establish the linkage mechanism between auditing offices.

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