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

【摘要】：現(xiàn)階段,中國(guó)社會(huì)進(jìn)入改革發(fā)展的關(guān)鍵時(shí)期,黨中央、國(guó)務(wù)院為全面深化改革、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)升級(jí)、實(shí)現(xiàn)經(jīng)濟(jì)轉(zhuǎn)型先后出臺(tái)了一系列重大的公共政策措施。國(guó)家審計(jì)工作作為國(guó)家監(jiān)督體系的重要組成部分,肩負(fù)著監(jiān)督權(quán)力運(yùn)行全過(guò)程的責(zé)任。2011年全國(guó)審計(jì)工作會(huì)議上,劉家義審計(jì)長(zhǎng)明確提出“加強(qiáng)對(duì)中央宏觀經(jīng)濟(jì)公共政策措施貫徹落實(shí)情況和政府重大投資項(xiàng)目的跟蹤審計(jì),促進(jìn)了政令暢通,保障了各項(xiàng)公共政策措施落實(shí)到位�！�2014年10月27日發(fā)布的《國(guó)務(wù)院關(guān)于加強(qiáng)審計(jì)工作的意見(jiàn)》(國(guó)發(fā)[2014]48號(hào)),在深刻領(lǐng)會(huì)黨的十八屆三中、四中全會(huì)精神的基礎(chǔ)上,進(jìn)一步明確提出了國(guó)家審計(jì)工作要推動(dòng)國(guó)家重大決策部署和有關(guān)公共政策措施的貫徹落實(shí),促進(jìn)經(jīng)濟(jì)社會(huì)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(xiàn)資料法、比較分析法、歸納演繹法等研究方法,通過(guò)對(duì)國(guó)內(nèi)外有關(guān)信息、公開(kāi)文獻(xiàn)的綜合梳理,提出國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)這個(gè)尚待研究的問(wèn)題。本文首先對(duì)國(guó)內(nèi)外審計(jì)機(jī)關(guān)對(duì)公共政策措施落實(shí)方面的理論與實(shí)踐進(jìn)行研究,系統(tǒng)性地闡述了國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)方面的基本原理。然后,本文結(jié)合我國(guó)近兩年來(lái)國(guó)家審計(jì)在公共政策措施落實(shí)方面的開(kāi)展情況,分析我國(guó)審計(jì)在促進(jìn)公共政策措施落實(shí)方面的現(xiàn)狀。隨后,本文通過(guò)對(duì)美國(guó)“不良資產(chǎn)救助項(xiàng)目”與“聯(lián)邦兒童醫(yī)療保險(xiǎn)政策”案例的分析研究,總結(jié)美國(guó)國(guó)家審計(jì)開(kāi)展公共政策措施落實(shí)情況跟蹤審計(jì)的特點(diǎn),提煉促進(jìn)公共政策措施落實(shí)的相關(guān)經(jīng)驗(yàn)。最后,本文以新公共管理理論為理論基礎(chǔ),提出進(jìn)一步完善我國(guó)國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)的建議。本文創(chuàng)新性地結(jié)合當(dāng)前我國(guó)發(fā)展態(tài)勢(shì),提出我國(guó)國(guó)家審計(jì)促進(jìn)公共政策措施落方面“五位一體”的作用,并運(yùn)用新公共管理理論,闡明國(guó)家審計(jì)與公共政策措施之間的相互作用關(guān)系,通過(guò)引入國(guó)際貿(mào)易理論中的J曲線效應(yīng)理論,通過(guò)對(duì)比公共政策措施的執(zhí)行過(guò)程,研究我國(guó)公共政策措施落實(shí)情況跟蹤審計(jì)的審計(jì)重點(diǎn)。本文最后提出進(jìn)一步提高國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)的創(chuàng)新性對(duì)策和監(jiān)管建議,即提升國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)的理念建設(shè)、優(yōu)化國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)的組織形式、建立健全國(guó)家審計(jì)對(duì)公共政策措施落實(shí)的評(píng)價(jià)體系、優(yōu)化國(guó)家審計(jì)人員的自身能力、強(qiáng)化國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)的工作質(zhì)量、加強(qiáng)國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)中問(wèn)題整改的力度和建立健全國(guó)家審計(jì)促進(jìn)公共政策措施落實(shí)的公開(kāi)制度這七個(gè)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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;D63

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張勤;黃秀星;;新常態(tài)下提升審計(jì)價(jià)值有效途徑和方法[J];現(xiàn)代商貿(mào)工業(yè);2016年33期

2 劉寶財(cái);;政策落實(shí)跟蹤審計(jì)路徑研究——基于審計(jì)署跟蹤審計(jì)結(jié)果公告的視角[J];財(cái)政監(jiān)督;2016年23期

3 李雯;;基層公共政策執(zhí)行審計(jì)探索[J];審計(jì)月刊;2015年08期

4 葉嘉偉;;淺析新公共管理理論視角下的審計(jì)職能[J];品牌(下半月);2015年07期

5 徐清;;淺談文明審計(jì)和審計(jì)文明[J];商;2015年14期

6 孫瓊;;經(jīng)濟(jì)責(zé)任審計(jì)成果運(yùn)用探討[J];財(cái)經(jīng)界(學(xué)術(shù)版);2015年06期

7 ;劉家義在全國(guó)審計(jì)工作會(huì)議上要求 以改革創(chuàng)新精神做好新時(shí)期審計(jì)工作[J];現(xiàn)代審計(jì)與經(jīng)濟(jì);2015年01期

8 ;李克強(qiáng)總理強(qiáng)調(diào) 審計(jì)工作者要當(dāng)好政策落實(shí)“督查員”和公共資金“守護(hù)神”[J];現(xiàn)代審計(jì)與經(jīng)濟(jì);2015年01期

9 劉西友;李莎莎;;國(guó)家審計(jì)在生態(tài)文明建中的作用研究[J];管理世界;2015年01期

10 馬軼群;;國(guó)家審計(jì)質(zhì)量的區(qū)域差異性研究——基于動(dòng)態(tài)面板的系統(tǒng)廣義矩估計(jì)檢驗(yàn)[J];當(dāng)代財(cái)經(jīng);2014年11期

相關(guān)會(huì)議論文 前1條

1 查曉麗;;淺議政策執(zhí)行審計(jì)[A];江蘇省政策執(zhí)行情況跟蹤審計(jì)研討會(huì)論文集[C];2012年

，

本文編號(hào)：1922625