国家治理视角下的公共政策执行跟踪审计研究

发布时间：2018-08-03 08:46

【摘要】：当前,我国对公共政策的研究总体处于“引进”阶段,许多先进的政策思想与理论源于国外。随着我国经济社会发展步入新常态,国家为稳定经济格局,出台了一揽子政策措施。在国家发展形势的倒逼下,我国对公共政策的研究需要有更新的突破,不仅从理论层面,在实践层面也需有效的运作机制来推动各项公共政策的执行。公共政策的顺利落实离不开适时的监督,政府审计作为国家治理体系中的监督系统,可为政策的贯彻落实“保驾护航”,有利于促进相关的政策措施更加合理、得到更好的执行、取得更好的效果,受到普遍重视。公共政策执行跟踪审计,融合了跟踪审计优势与公共政策的固有特性,在政策执行过程中,可在公共政策贯彻落实中监督整个政策流程,对问题进行揭示与预防。但我国的公共政策执行跟踪审计正处于起步与探索阶段,一些传统的技术手段与审计路径并不能与现阶段实施的公共政策审计需求相吻合。理论体系的匮乏,实践经验的不足致使公共政策执行跟踪审计在实际的运作过程中面临重重困境。从理论层面,构建切合公共政策执行跟踪审计需要的逻辑框架;从实践层面,挖掘公共政策执行跟踪审计的现实问题,寻求行之有效的审计路径是政府审计在公共政策领域更好发挥监督作用的关键所在。本文基于国家治理对政府政策审计的诉求,在综合国内外研究文献的基础上,从理论和实践层面进行了公共政策执行跟踪审计的研究。首先,深入分析了公共政策跟踪审计的功能特点及边界,完善理论认识。构建出国家治理视角下的理论逻辑框架,明确了公共政策审计最终目的是保障国家各项政策措施的贯彻落实,服务于国家治理;公共政策审计的未来方向,不仅以促进各项政策的顺利落实为根本目的,而是要积极参与国家治理的顶层设计,从体制机制层面发现问题,充分发挥在国家治理中的建设职能。第二,对公共政策跟踪审计存在的问题进行了深入剖析。发现公共政策跟踪审计存在的普遍性问题主要表现在:公共政策审计目标与审计能力匹配性较弱;审计任务与审计资源对接性脱节;审计责任与审计权力适应性较差一系列问题。通过调查问卷的发放统计,进一步发现公共政策跟踪审计开展过程中的现实问题。第三,对公共政策跟踪审计的运行机制进行了深入探究。对审计目标进行了横向确立与纵向分解,使审计目标更加明确具体。对审计内容进行了分领域梳理,便于根据中央政策会议精神进一步掌握公共政策审计的立项重点。从六方面对公共政策审计做了路径的提升,分别是资源协调、队伍提升、环节优化、方式创新、风险防控和效果评价,本文创新性构建了公共政策执行情况的评价指标体系,便于对政策执行效果进行评价。第四,选取了S省近期开展的政策审计进行了实证分析,总结了其成功的审计经验,提炼出了其基于“形式-事实-价值”维度的审计路径。
[Abstract]:At present, our country's research on public policy is in the "Introduction" stage as a whole. Many advanced policy ideas and theories are derived from foreign countries. With the development of our country's economy and society entering a new normal state, the state has issued a package of policies and measures to stabilize the economic pattern. The new breakthrough is not only from the theoretical level, but also in the practical level to promote the implementation of various public policies. The smooth implementation of the public policy is inseparable from the timely supervision. As a supervisory system in the national governance system, the government audit can protect the policy through the implementation of the policy, which is conducive to the promotion of relevant policies. The measures are more reasonable, better implemented and better results are achieved. The public policy implementation tracking audit is integrated with the inherent characteristics of tracking audit advantages and public policies. In the process of policy implementation, the whole policy process can be monitored in the implementation of public policy, and the problems are revealed and prevented. The public policy implementation tracking audit is in the beginning and the exploration stage. Some traditional technical means and audit paths can not coincide with the public policy audit needs implemented at the present stage. The lack of theoretical system and the lack of practical experience cause the public policy implementation tracking audit to face many difficulties in the actual operation process. On the point of view, it is the logical framework to set up the needs of the public policy to follow up the audit. From the practical level, it is the key of the government audit to play the role of supervision better in the field of public policy. This article is based on the government policy audit. On the basis of comprehensive literature at home and abroad, the research of public policy implementation tracking audit is carried out on the basis of both theoretical and practical aspects. First, the functional characteristics and boundary of public policy tracking audit are analyzed in depth, and theoretical understanding is perfected. The theoretical logic framework under the view of national governance is constructed, and the final audit of public policy is clarified. The purpose is to ensure the implementation of the national policies and measures and to serve the national governance. The future direction of the public policy audit is not only to promote the smooth implementation of various policies, but to actively participate in the top design of national governance, to find out the problems from the level of system and mechanism, and to give full play to the construction functions of national governance. Second, the problems of public policy tracking audit are deeply analyzed. It is found that the common problems existing in the public policy tracking audit are as follows: the lack of matching between the target of public policy audit and the audit ability, the disconnection of the audit task and the audit resources, and the poor adaptability of the audit responsibility and the audit power. Through the statistics of the questionnaire, we further discover the practical problems in the process of public policy tracking audit. Third, the operation mechanism of public policy tracking audit is deeply explored. The audit objectives are established and divided vertically to make the audit goals more specific and specific. According to the spirit of the central policy meeting, it is easy to grasp the key point of public policy audit, and improve the path of public policy audit from six aspects, which are resource coordination, team promotion, link optimization, mode innovation, risk prevention and control and effect evaluation. This article innovatively constructs the evaluation index body of public policy implementation. The Department is easy to evaluate the effect of policy implementation. Fourth, we selected the recent policy audit of S province to carry out an empirical analysis, summed up its successful audit experience, and extracted its audit path based on the "form fact value" dimension.
【学位授予单位】：济南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

【参考文献】