国家审计促进公共政策措施落实研究

发布时间：2018-05-22 15:24

本文选题：国家审计 + 公共政策措施落实　；参考：《东华大学》2017年硕士论文

【摘要】：现阶段,中国社会进入改革发展的关键时期,党中央、国务院为全面深化改革、优化产业结构升级、实现经济转型先后出台了一系列重大的公共政策措施。国家审计工作作为国家监督体系的重要组成部分,肩负着监督权力运行全过程的责任。2011年全国审计工作会议上,刘家义审计长明确提出“加强对中央宏观经济公共政策措施贯彻落实情况和政府重大投资项目的跟踪审计,促进了政令畅通,保障了各项公共政策措施落实到位。”2014年10月27日发布的《国务院关于加强审计工作的意见》(国发[2014]48号),在深刻领会党的十八届三中、四中全会精神的基础上,进一步明确提出了国家审计工作要推动国家重大决策部署和有关公共政策措施的贯彻落实,促进经济社会持续健康发展。本文以公共政策为视角,以新公共管理理论、J曲线效应理论为科学理论依据,采用文献资料法、比较分析法、归纳演绎法等研究方法,通过对国内外有关信息、公开文献的综合梳理,提出国家审计促进公共政策措施落实这个尚待研究的问题。本文首先对国内外审计机关对公共政策措施落实方面的理论与实践进行研究,系统性地阐述了国家审计促进公共政策措施落实方面的基本原理。然后,本文结合我国近两年来国家审计在公共政策措施落实方面的开展情况,分析我国审计在促进公共政策措施落实方面的现状。随后,本文通过对美国“不良资产救助项目”与“联邦儿童医疗保险政策”案例的分析研究,总结美国国家审计开展公共政策措施落实情况跟踪审计的特点,提炼促进公共政策措施落实的相关经验。最后,本文以新公共管理理论为理论基础,提出进一步完善我国国家审计促进公共政策措施落实的建议。本文创新性地结合当前我国发展态势,提出我国国家审计促进公共政策措施落方面“五位一体”的作用,并运用新公共管理理论,阐明国家审计与公共政策措施之间的相互作用关系,通过引入国际贸易理论中的J曲线效应理论,通过对比公共政策措施的执行过程,研究我国公共政策措施落实情况跟踪审计的审计重点。本文最后提出进一步提高国家审计促进公共政策措施落实的创新性对策和监管建议,即提升国家审计促进公共政策措施落实的理念建设、优化国家审计促进公共政策措施落实的组织形式、建立健全国家审计对公共政策措施落实的评价体系、优化国家审计人员的自身能力、强化国家审计促进公共政策措施落实的工作质量、加强国家审计促进公共政策措施落实中问题整改的力度和建立健全国家审计促进公共政策措施落实的公开制度这七个方面内容。
[Abstract]:At this stage, the Chinese society has entered the critical period of reform and development. The Party Central Committee and the State Council have issued a series of important public policies and measures to deepen the reform in an all-round way, optimize the upgrading of industrial structure, and realize the economic transformation. As an important part of the state supervision system, the state audit work is shouldering the responsibility of the whole process of supervision power operation. At the 2011 National Audit work Conference, The Liu Jiayi Auditor-General has clearly proposed that "strengthening the implementation of the central macroeconomic public policies and measures and the tracking and auditing of major government investment projects have promoted the smooth passage of government decrees." Ensuring the implementation of various public policies and measures in place. "the State Council's opinions on strengthening Audit work" issued on 27 October 2014 (Guofa [2014] 48), on the basis of a profound understanding of the spirit of the third and fourth Plenary sessions of the 18th CPC Central Committee, Furthermore, it is pointed out clearly that the state audit work should promote the state's major decision-making arrangements and the implementation of relevant public policies and measures, and promote the sustained and healthy development of the economy and society. This article takes the public policy as the angle of view, takes the new public management theory / J curve effect theory as the scientific theoretical basis, adopts the literature material method, the comparative analysis method, induces the deductive method and so on research method, through to the domestic and foreign related information. Comprehensive review of public literature, put forward the national audit to promote the implementation of public policies and measures, this issue remains to be studied. This paper first studies the theory and practice of the implementation of public policies and measures by domestic and foreign audit institutions, and systematically expounds the basic principles of the national audit to promote the implementation of public policy measures. Then, this paper analyzes the current situation of China's auditing in promoting the implementation of public policies and measures in the past two years, combined with the implementation of public policy measures in the past two years. Then, through the analysis and study of the cases of "non-performing asset relief program" and "Federal Children's Medical Insurance Policy" in the United States, this paper summarizes the characteristics of the following audit of the implementation of public policies and measures carried out by the United States National Audit. To refine relevant experience in promoting the implementation of public policy measures. Finally, based on the theory of new public management, this paper puts forward some suggestions on how to improve the implementation of public policies and measures by national auditing in China. According to the current development situation of our country, this paper puts forward the function of "five-in-one" in promoting the public policy and measures in our country's national audit, and applies the new public management theory. By introducing the J curve effect theory in international trade theory and comparing the implementation process of public policies and measures, the paper clarifies the interaction between state audit and public policy measures. This paper studies the audit focus of tracking audit on the implementation of public policies and measures in China. Finally, this paper puts forward some innovative countermeasures and regulatory suggestions to further improve the implementation of public policy measures by national audit, that is, to promote the concept construction of national audit to promote the implementation of public policy measures. To optimize the organizational form of state auditing to promote the implementation of public policy measures, to establish and improve the evaluation system for the implementation of public policy measures by state auditing, and to optimize the ability of state auditors to implement public policies and measures, Strengthening the quality of the work of the State audit to promote the implementation of public policies and measures, Strengthening the strength of state audit to promote the implementation of public policy measures and establishing and perfecting the public system of state audit to promote the implementation of public policy measures.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;D63

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