【摘要】：當(dāng)前,我國(guó)對(duì)公共政策的研究總體處于“引進(jìn)”階段,許多先進(jìn)的政策思想與理論源于國(guó)外。隨著我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展步入新常態(tài),國(guó)家為穩(wěn)定經(jīng)濟(jì)格局,出臺(tái)了一攬子政策措施。在國(guó)家發(fā)展形勢(shì)的倒逼下,我國(guó)對(duì)公共政策的研究需要有更新的突破,不僅從理論層面,在實(shí)踐層面也需有效的運(yùn)作機(jī)制來推動(dòng)各項(xiàng)公共政策的執(zhí)行。公共政策的順利落實(shí)離不開適時(shí)的監(jiān)督,政府審計(jì)作為國(guó)家治理體系中的監(jiān)督系統(tǒng),可為政策的貫徹落實(shí)“保駕護(hù)航”,有利于促進(jìn)相關(guān)的政策措施更加合理、得到更好的執(zhí)行、取得更好的效果,受到普遍重視。公共政策執(zhí)行跟蹤審計(jì),融合了跟蹤審計(jì)優(yōu)勢(shì)與公共政策的固有特性,在政策執(zhí)行過程中,可在公共政策貫徹落實(shí)中監(jiān)督整個(gè)政策流程,對(duì)問題進(jìn)行揭示與預(yù)防。但我國(guó)的公共政策執(zhí)行跟蹤審計(jì)正處于起步與探索階段,一些傳統(tǒng)的技術(shù)手段與審計(jì)路徑并不能與現(xiàn)階段實(shí)施的公共政策審計(jì)需求相吻合。理論體系的匱乏,實(shí)踐經(jīng)驗(yàn)的不足致使公共政策執(zhí)行跟蹤審計(jì)在實(shí)際的運(yùn)作過程中面臨重重困境。從理論層面,構(gòu)建切合公共政策執(zhí)行跟蹤審計(jì)需要的邏輯框架;從實(shí)踐層面,挖掘公共政策執(zhí)行跟蹤審計(jì)的現(xiàn)實(shí)問題,尋求行之有效的審計(jì)路徑是政府審計(jì)在公共政策領(lǐng)域更好發(fā)揮監(jiān)督作用的關(guān)鍵所在。本文基于國(guó)家治理對(duì)政府政策審計(jì)的訴求,在綜合國(guó)內(nèi)外研究文獻(xiàn)的基礎(chǔ)上,從理論和實(shí)踐層面進(jìn)行了公共政策執(zhí)行跟蹤審計(jì)的研究。首先,深入分析了公共政策跟蹤審計(jì)的功能特點(diǎn)及邊界,完善理論認(rèn)識(shí)。構(gòu)建出國(guó)家治理視角下的理論邏輯框架,明確了公共政策審計(jì)最終目的是保障國(guó)家各項(xiàng)政策措施的貫徹落實(shí),服務(wù)于國(guó)家治理;公共政策審計(jì)的未來方向,不僅以促進(jìn)各項(xiàng)政策的順利落實(shí)為根本目的,而是要積極參與國(guó)家治理的頂層設(shè)計(jì),從體制機(jī)制層面發(fā)現(xiàn)問題,充分發(fā)揮在國(guó)家治理中的建設(shè)職能。第二,對(duì)公共政策跟蹤審計(jì)存在的問題進(jìn)行了深入剖析。發(fā)現(xiàn)公共政策跟蹤審計(jì)存在的普遍性問題主要表現(xiàn)在:公共政策審計(jì)目標(biāo)與審計(jì)能力匹配性較弱;審計(jì)任務(wù)與審計(jì)資源對(duì)接性脫節(jié);審計(jì)責(zé)任與審計(jì)權(quán)力適應(yīng)性較差一系列問題。通過調(diào)查問卷的發(fā)放統(tǒng)計(jì),進(jìn)一步發(fā)現(xiàn)公共政策跟蹤審計(jì)開展過程中的現(xiàn)實(shí)問題。第三,對(duì)公共政策跟蹤審計(jì)的運(yùn)行機(jī)制進(jìn)行了深入探究。對(duì)審計(jì)目標(biāo)進(jìn)行了橫向確立與縱向分解,使審計(jì)目標(biāo)更加明確具體。對(duì)審計(jì)內(nèi)容進(jìn)行了分領(lǐng)域梳理,便于根據(jù)中央政策會(huì)議精神進(jìn)一步掌握公共政策審計(jì)的立項(xiàng)重點(diǎn)。從六方面對(duì)公共政策審計(jì)做了路徑的提升,分別是資源協(xié)調(diào)、隊(duì)伍提升、環(huán)節(jié)優(yōu)化、方式創(chuàng)新、風(fēng)險(xiǎn)防控和效果評(píng)價(jià),本文創(chuàng)新性構(gòu)建了公共政策執(zhí)行情況的評(píng)價(jià)指標(biāo)體系,便于對(duì)政策執(zhí)行效果進(jìn)行評(píng)價(jià)。第四,選取了S省近期開展的政策審計(jì)進(jìn)行了實(shí)證分析,總結(jié)了其成功的審計(jì)經(jīng)驗(yàn),提煉出了其基于“形式-事實(shí)-價(jià)值”維度的審計(jì)路徑。
[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.
【學(xué)位授予單位】：濟(jì)南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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