摘要
对审计署开展的三个支农政策项目资金审计案例分析显示,我国政策落实过程中存在政策措施制定"条块分割"和政策措施执行"上有政策、下有对策"的结构性困境问题,其原因在于政策价值与目标多元化下的部门利益嵌入和信息不对称、层级利益的非一致性。国家审计作为国家治理的重要工具,其力量的加入能将政策落实的闭环系统升级成一个高阶次、多重反馈、开放性的系统。审计机关要破解政策落实的结构性困境,需要实施高位推动、大数据分析、大项目审计,着眼政策制度顶层设计,破解部门间信息"孤岛现象",从国家整体利益角度全面审查政策落实情况,并创新审计结果应用方式,推动政策体制改革。
Through the analysis of the CNAO＇ s three agriculture policy funds audit cases, the structural difficulties are found in China public policy implementation, which are fragmentation in the process of policies and measures formulating and countermeasure emerging in the process of policies and measures execution. The causes of structural difficulties are the government agencies＇ interests embedded under the diversification policy values and goals, and asymmetric information, non conformance interest among the center and local governments. In the view of national audit be the important tool of national governance, the audit forces can transform the closed-loop policy system into a high order, multiple feedback, open policy system. To solve structural difficulties in public policy implementation, audit institution need to perform high-rise driving, big data analysis, big project audit, focus on the top-level design policy system, solve the information isolated island problem among government agencies, review the implementation of policies in the view of the overall national interests, and innovate audit results application channels, promote poli- cy reform.
出处
《审计研究》
CSSCI
北大核心
2015年第2期62-68,共7页
Auditing Research
基金
国家社会科学基金重大项目(项目批准号:13&ZD081)
国家自然科学基金项目(项目批准号:70971057)的阶段性研究成果
关键词
国家审计
政策落实
结构性困境
national audit ,public policy implementation, structural difficulties
