探索國土政策審計新路徑
發(fā)布時間:2018-11-14 16:18
【摘要】:正 績效審計是我國政府審計的發(fā)展方向,《審計署2008至2012年審計工作發(fā)展規(guī)劃》中明確指出,要全面推進(jìn)績效審計,建立健全政府績效管理制度。對國家政策制定、執(zhí)行及效果做全面、深入評估的政策審計將是績效審計的一個重要組成部分。因此,筆者站在審計項目執(zhí)行者的角度,根據(jù)以往政府開展國土審計的一般模式,結(jié)合績效審計的有關(guān)要求,探索國土政策審計的路徑。
[Abstract]:Positive performance audit is the development direction of government audit in our country. It is clearly pointed out in the Audit Office's Development Plan of Audit work from 2008 to 2012 that it is necessary to comprehensively promote performance audit and establish and perfect government performance management system. It is an important part of performance audit to conduct comprehensive and in-depth evaluation of national policy formulation, implementation and effect. Therefore, from the point of view of the executor of the audit project, the author explores the path of the land policy audit according to the general mode of land audit carried out by the government in the past, combined with the relevant requirements of the performance audit.
【作者單位】: 審計署廣州特派辦;
【分類號】:F301;F239.4
[Abstract]:Positive performance audit is the development direction of government audit in our country. It is clearly pointed out in the Audit Office's Development Plan of Audit work from 2008 to 2012 that it is necessary to comprehensively promote performance audit and establish and perfect government performance management system. It is an important part of performance audit to conduct comprehensive and in-depth evaluation of national policy formulation, implementation and effect. Therefore, from the point of view of the executor of the audit project, the author explores the path of the land policy audit according to the general mode of land audit carried out by the government in the past, combined with the relevant requirements of the performance audit.
【作者單位】: 審計署廣州特派辦;
【分類號】:F301;F239.4
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