国家战略绩效审计初探：基于“五大发展理念”的江苏沿海发展战略绩效评价

DOI：

中文关键词: 国家战略审计；国家战略绩效审计；五大发展理念

英文关键词:national strategic audit； national strategic implementation performance audit; five development concepts

基金项目:

作者	单位
商思争1郭夏智2	1. 江苏海洋大学2. 中国建设银行扬州分行

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中文摘要:

公共战略受托责任的存在是开展国家战略绩效审计的动因，但在学术和实务上缺乏相关论述和实践。本文以基于“五大发展理念”的江苏沿海发展战略绩效评价为例，探讨了国家战略绩效审计的可行性和注意事项。研究发现：国家战略绩效审计是可行的，但评价方法的专业性和学术性比较强，而且评价结果的保证程度差强人意，审计风险难以控制，需要相关审计准则支持。

英文摘要:

The existence of strategic fiduciary responsibility is the motivation of performance audit in the implementation of national strategy, but it lacks relevant discussion and practice in academia and practice. Taking the performance evaluation of Jiangsu coastal development strategy based on the “five development concepts” as an example, this paper discusses the feasibility and matters needing attention of the performance audit of the implementation of national strategy. The research finds that it is feasible to implement performance audit in national strategy, but the evaluation method is professional and academic, and the assurance degree of evaluation results is unsatisfactory, and the audit risk is difficult to control, which needs the support of relevant audit standards.

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