發(fā)布時間：2018-05-22 15:24

  本文選題：國家審計 + 公共政策措施落實　； 參考：《東華大學(xué)》2017年碩士論文

【摘要】：現(xiàn)階段,中國社會進入改革發(fā)展的關(guān)鍵時期,黨中央、國務(wù)院為全面深化改革、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)升級、實現(xiàn)經(jīng)濟轉(zhuǎn)型先后出臺了一系列重大的公共政策措施。國家審計工作作為國家監(jiān)督體系的重要組成部分,肩負著監(jiān)督權(quán)力運行全過程的責(zé)任。2011年全國審計工作會議上,劉家義審計長明確提出“加強對中央宏觀經(jīng)濟公共政策措施貫徹落實情況和政府重大投資項目的跟蹤審計,促進了政令暢通,保障了各項公共政策措施落實到位�！�2014年10月27日發(fā)布的《國務(wù)院關(guān)于加強審計工作的意見》(國發(fā)[2014]48號),在深刻領(lǐng)會黨的十八屆三中、四中全會精神的基礎(chǔ)上,進一步明確提出了國家審計工作要推動國家重大決策部署和有關(guān)公共政策措施的貫徹落實,促進經(jīng)濟社會持續(xù)健康發(fā)展。本文以公共政策為視角,以新公共管理理論、J曲線效應(yīng)理論為科學(xué)理論依據(jù),采用文獻資料法、比較分析法、歸納演繹法等研究方法,通過對國內(nèi)外有關(guān)信息、公開文獻的綜合梳理,提出國家審計促進公共政策措施落實這個尚待研究的問題。本文首先對國內(nèi)外審計機關(guān)對公共政策措施落實方面的理論與實踐進行研究,系統(tǒng)性地闡述了國家審計促進公共政策措施落實方面的基本原理。然后,本文結(jié)合我國近兩年來國家審計在公共政策措施落實方面的開展情況,分析我國審計在促進公共政策措施落實方面的現(xiàn)狀。隨后,本文通過對美國“不良資產(chǎn)救助項目”與“聯(lián)邦兒童醫(yī)療保險政策”案例的分析研究,總結(jié)美國國家審計開展公共政策措施落實情況跟蹤審計的特點,提煉促進公共政策措施落實的相關(guān)經(jīng)驗。最后,本文以新公共管理理論為理論基礎(chǔ),提出進一步完善我國國家審計促進公共政策措施落實的建議。本文創(chuàng)新性地結(jié)合當(dāng)前我國發(fā)展態(tài)勢,提出我國國家審計促進公共政策措施落方面“五位一體”的作用,并運用新公共管理理論,闡明國家審計與公共政策措施之間的相互作用關(guān)系,通過引入國際貿(mào)易理論中的J曲線效應(yīng)理論,通過對比公共政策措施的執(zhí)行過程,研究我國公共政策措施落實情況跟蹤審計的審計重點。本文最后提出進一步提高國家審計促進公共政策措施落實的創(chuàng)新性對策和監(jiān)管建議,即提升國家審計促進公共政策措施落實的理念建設(shè)、優(yōu)化國家審計促進公共政策措施落實的組織形式、建立健全國家審計對公共政策措施落實的評價體系、優(yōu)化國家審計人員的自身能力、強化國家審計促進公共政策措施落實的工作質(zhì)量、加強國家審計促進公共政策措施落實中問題整改的力度和建立健全國家審計促進公共政策措施落實的公開制度這七個方面內(nèi)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.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;D63

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