国家重大政策措施落实情况跟踪审计管理创新研究

发布时间：2018-03-20 12:25

本文选题：政策措施落实情况跟踪审计　切入点：审计管理　出处：《审计研究》2017年03期 　论文类型：期刊论文

【摘要】：国家重大政策措施落实情况跟踪审计是国务院赋予审计机关的新职能,在国家审计发展中的地位日渐重要。本课题组以浙江省政策措施落实情况跟踪审计为例,坚持以问题为导向,在深入总结浙江省政策措施落实情况跟踪审计实践经验的基础上,深刻剖析了政策措施落实情况跟踪审计审计计划不够全面、审计重点有待明确、审计成果转化利用率低、审计人员专业知识不足等问题,并从政策措施落实情况跟踪审计管理创新的原则与目标调整、政策措施落实情况跟踪审计管理重点两方面探讨了政策措施落实情况跟踪审计管理创新的途径,对适合政策措施落实情况跟踪审计进一步科学发展的审计管理方式进行了探索,以期为审计实践提供指导。
[Abstract]:The audit of the implementation of major national policies and measures is a new function entrusted by the State Council to audit institutions, and its status in the development of state audit is becoming increasingly important. On the basis of deeply summarizing the practical experience of Zhejiang Province's policy and measure implementation tracking audit, this paper deeply analyzes that the audit plan for policy and measure implementation tracking audit is not comprehensive enough, and the audit focus needs to be clarified. The conversion and utilization of audit results are low, the auditors' professional knowledge is insufficient, and the principles and objectives of audit management innovation are adjusted according to the implementation of policies and measures. This paper probes into the innovative ways of the audit management of policy and measure tracking audit management, and probes into the audit management mode which is suitable for the further scientific development of the policy and measure implementation audit, which is suitable for the further scientific development of the policy and measure implementation audit. In order to provide guidance for audit practice.
【基金】：2016年中国审计学会与浙江省审计学会合作课题“政策措施落实情况跟踪审计理论与实务研究”的阶段性成果
【分类号】：F239.4

【参考文献】