Research On Policy Performance Audit Based On Policy Life Cycle

The fundamental way of government management is to carry out work on the formulation and implementation of public policy.The audit of public policy is a reflection of the idea of national audit service for national governance.2011 "Audit Commission" Twelfth Five "audit work development plan" clearly put forward the implementation of major national policy measures to implement the whole process of tracking audit."The State Council's Opinions on Strengthening the Audit Work"(No 48 Document in 2014 of the State Council)stressed that the auditing authorities should be required to follow up the implementation of major national policy measures as a vital task to ensure the smooth flow of central government decrees.Therefore,in the context of policy measures to implement tracking audit as the current and future policy audit work,government performance audit has become the mainstream of today's world audit,China's active policy performance audit is the inevitable trend of government performance audit development.The performance audit of the policy is rich,and the connotation of the government performance audit theory is enriched.Can be achieved to the government accountability question performance,promote the establishment and improvement of government management system.Policy performance audit based on policy life cycle provides a new perspective for China to carry out policy measures to implement tracking audit Policy performance audit evaluation index system,to explore the policy performance audit provides a strong technical standards.Based on the policy life cycle theory,this paper divides the policy life cycle into four stages: policy formulation,implementation,evaluation and termination.Firstly,the performance audit objectives of each life cycle are determined,and the audit contents are determined according to the performance audit objectives.Based on the audit contents and basis,the specific audit evaluation indicators under the performance audit objectives are determined.Secondly,through the method of SPSS software and questionnaire survey,the index performance evaluation system based on policy life cycle is constructed.Finally,the use of the construction of the evaluation criteria,the specific policy of low-carbon economy,the life cycle of the various stages and comprehensive performance audit evaluation,the results consistent with the objective reality.This proves the scientificity and maneuverability of the evaluation index system,and has the value of being popularized and used in practice.