政策落实跟踪审计评价研究
发布时间：2018-07-21 20:56
【摘要】：政策措施的贯彻落实是提高国家治理能力和效果的前提。目前政策落实跟踪审计不断深入开展,但其审计评价工作滞后,尚未形成较完善的评价体系。通过对政策落实跟踪审计评价的界定,基于"三维"模式与BSC理论,提出"五维"政策落实跟踪审计评价框架,据此建立涵盖事实维度、形式维度、价值维度、流程维度、学习与成长维度的审计评价体系,以期科学合理地得出政策落实跟踪审计评价结果。
[Abstract]:The implementation of policy measures is the premise of improving the ability and effect of national governance. At present, the policy implementation tracking audit has been carried out in depth, but its audit and evaluation work lags behind, and a more perfect evaluation system has not yet been formed. Through the definition of policy implementation tracking audit evaluation, based on the "three-dimensional" model and BSC theory, this paper puts forward a "five-dimensional" policy implementation tracking audit evaluation framework, which covers the fact dimension, formal dimension, value dimension, process dimension. Study and growth dimension of audit evaluation system, in order to scientifically and reasonably achieve policy implementation tracking audit evaluation results.
【作者单位】： 西安邮电大学经济与管理学院;
【基金】：审计署重点科研立项课题(17SJ01001) 财政部全国会计科研重点项目(2015KJA018) 陕西省社科基金项目(2015D043) 陕西省软科学研究计划项目(2016KRM036)
【分类号】：F239.4
，
本文编号：2136829
[Abstract]:The implementation of policy measures is the premise of improving the ability and effect of national governance. At present, the policy implementation tracking audit has been carried out in depth, but its audit and evaluation work lags behind, and a more perfect evaluation system has not yet been formed. Through the definition of policy implementation tracking audit evaluation, based on the "three-dimensional" model and BSC theory, this paper puts forward a "five-dimensional" policy implementation tracking audit evaluation framework, which covers the fact dimension, formal dimension, value dimension, process dimension. Study and growth dimension of audit evaluation system, in order to scientifically and reasonably achieve policy implementation tracking audit evaluation results.
【作者单位】： 西安邮电大学经济与管理学院;
【基金】：审计署重点科研立项课题(17SJ01001) 财政部全国会计科研重点项目(2015KJA018) 陕西省社科基金项目(2015D043) 陕西省软科学研究计划项目(2016KRM036)
【分类号】：F239.4
，
本文编号：2136829
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