發(fā)布時(shí)間：2018-07-21 20:56

【摘要】：政策措施的貫徹落實(shí)是提高國(guó)家治理能力和效果的前提。目前政策落實(shí)跟蹤審計(jì)不斷深入開(kāi)展,但其審計(jì)評(píng)價(jià)工作滯后,尚未形成較完善的評(píng)價(jià)體系。通過(guò)對(duì)政策落實(shí)跟蹤審計(jì)評(píng)價(jià)的界定,基于"三維"模式與BSC理論,提出"五維"政策落實(shí)跟蹤審計(jì)評(píng)價(jià)框架,據(jù)此建立涵蓋事實(shí)維度、形式維度、價(jià)值維度、流程維度、學(xué)習(xí)與成長(zhǎng)維度的審計(jì)評(píng)價(jià)體系,以期科學(xué)合理地得出政策落實(shí)跟蹤審計(jì)評(píng)價(jià)結(jié)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.
【作者單位】： 西安郵電大學(xué)經(jīng)濟(jì)與管理學(xué)院;
【基金】：審計(jì)署重點(diǎn)科研立項(xiàng)課題(17SJ01001) 財(cái)政部全國(guó)會(huì)計(jì)科研重點(diǎn)項(xiàng)目(2015KJA018) 陜西省社科基金項(xiàng)目(2015D043) 陜西省軟科學(xué)研究計(jì)劃項(xiàng)目(2016KRM036)
【分類號(hào)】：F239.4
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本文編號(hào)：2136829