摘要
随着国家治理免疫论的提出，公共政策审计作为审计服务国家治理的一种新模式日益受到关注，但是系统、完整的相关理论框架尚未形成，真正意义上的公共政策审计实践也是屈指可数。本文在阐释公共政策审计的含义、本质、立项依据、服务国家治理依据和审计机关权力边界的基础上，试图构建出公共政策审计的内容框架，并就我国公共政策审计的三阶段发展规划作出关于阶段审计重点的分析。
With the proposed Immune system theory on national governance, the Public policy audit, as a new model effeeting on the national governance, is catching growing attention, but neither has a scientific and comprehensive theoretical framework been formed, nor has much practice in the true sense been made. With the interpretation of the meaning, essence, project basis and principles of serving national governance of the Public policy audit, as well as the authority boundary, of the national audit institutions, this paper attempts to construct a framework of the contents of the Public policy audit, and makes analysis on the emphases on the three stages during the development progress of the Public policy audit in China.
出处
《时代经贸》
2014年第4期251-252,254,共3页
TIMES OF ECONOMY & TRADE
基金
本文系南京审计学院研究生科研创新资助项目（项目编号：YC2013008）的阶段性研究成果.
关键词
公共政策审计
国家治理
内容框架
发展规划
Public policy audit
National Governance
Content Framework
Development planning
