我国重大政策落实跟踪审计绩效评价体系研究
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摘要
文章从公共政策生命周期理论的角度出发,基于"政策制定-政策执行-政策监控—政策效果"这一流程构建了我国政策落实跟踪审计绩效评价指标体系,采用层次分析法(AHP)计算出各指标层次的权重,并通过了一致性检验。然后,文章以XX省政府2014至2106年度对国家重大政策措施落实情况的数据为例进行实证检验与分析。数据结果表明:总体上来看,XX省政府在贯彻落实国家重大政策措施方面的综合绩效逐年提升,尤其是2016年绩效得分达到90以上。说明XX省政府上下认真贯彻落实党中央和国务院的决策部署,主动适应经济发展新常态,抓细抓实稳增长、调结构、惠民生、防风险等各项工作,取得了显著的效果。
From the perspective of public policy life cycle theory,this paper constructs the performance evaluation index system of China's policy implementation tracking audit based on the process of " policy formulation-policy implementation-policy monitoring-policy effect",and uses AHP to calculate each The weight of the indicator level and passed the consistency test. Then,the article takes the X X provincial government' s data from 2014 to2016 on the implementation of major national policy measures as an example for empirical testing and analysis. The results of the data show that: overall,the comprehensive performance of the XX provincial government in implementing the major national policy measures has been increasing year by year,especially in 2016,the performance score has reached more than 90. Explain that the XX provincial government has conscientiously implemented the decision-making arrangements of the Party Central Committee and the State Council,actively adapted to the new normal of economic development,and grasped the work of stabilizing growth,restructuring,benefiting people' s livelihood,and preventing risks,and achieved remarkable results.
From the perspective of public policy life cycle theory,this paper constructs the performance evaluation index system of China's policy implementation tracking audit based on the process of " policy formulation-policy implementation-policy monitoring-policy effect",and uses AHP to calculate each The weight of the indicator level and passed the consistency test. Then,the article takes the X X provincial government' s data from 2014 to2016 on the implementation of major national policy measures as an example for empirical testing and analysis. The results of the data show that: overall,the comprehensive performance of the XX provincial government in implementing the major national policy measures has been increasing year by year,especially in 2016,the performance score has reached more than 90. Explain that the XX provincial government has conscientiously implemented the decision-making arrangements of the Party Central Committee and the State Council,actively adapted to the new normal of economic development,and grasped the work of stabilizing growth,restructuring,benefiting people' s livelihood,and preventing risks,and achieved remarkable results.
引文
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[13]李修文.政策落实跟踪审计问题探讨[J].审计月刊,2016,(8):21-22.
[14]宋常,赵懿清.投资项目绩效审计评价指标体系与框架设计研究[J].审计研究,2011,(1):40-46.
[15]王佳赫.地方政府“环保财政”效率评价实证研究[J].财经理论研究,2014,(3):48-55.
[2]白恩来.构建地方创新体系的财政政策研究[J].财经理论研究,2017,(1):74-80.
[3]贾玢.现代区域物流产业信息化水平评价指标体系的构建——以内蒙古自治区为例[J].财经理论研究,2016,(3):45-52.
[4]苏孜,何延平.政策措施落实跟踪审计相关问题初探[J].财会月刊,2016,(20):88-91.
[5]浙江省审计学会课题组,陈英姿,王祥,等.国家重大政策措施落实情况跟踪审计管理创新研究[J].审计研究. 2017,(3):19-22.
[6]淄博市审计局课题组,侯全明.“三维”视角下政策措施落实情况跟踪审计分析[J].审计研究. 2016,(1):22-28.
[7]庞继英,耿金岭,李春友.公益性项目效益审计评价模型的构建与应用研究[J].审计研究,2010,(5):35-41.
[8]房巧玲,刘长翠,肖振东.环境保护支出绩效评价指标体系构建研究[J].审计研究. 2010,(3):22-27.
[9]史吉乾.政策措施落实情况审计的重点和方法探讨[J].审计研究. 2016,(1):17-21.
[10]上海市审计学会课题组,林忠华.政策措施落实情况跟踪审计实务研究[J].审计研究,2017,(3):12-18.
[11]王慧.政策措施落实情况审计研讨会综述[J].审计研究,2015,(6):9-12.
[12]陈希晖,邢祥娟.重大政策落实跟踪审计的实施框架[J].中国审计评论,2017,(2):30-38.
[13]李修文.政策落实跟踪审计问题探讨[J].审计月刊,2016,(8):21-22.
[14]宋常,赵懿清.投资项目绩效审计评价指标体系与框架设计研究[J].审计研究,2011,(1):40-46.
[15]王佳赫.地方政府“环保财政”效率评价实证研究[J].财经理论研究,2014,(3):48-55.