The Research On Audit Of Public Policy In China

After 30 years of development,national audit has developed from financial audit of revenue and expenditure to performance audit from the beginning and to public policy audit.With the of the expanding field,the function of audit is deepening,the angle of audit is changing,and status of audit is increasing.National audit is not only the immune system of the national economy,but also the cornerstone of national governance and important protection,and it has played an irreplaceable role in promoting the governance of the nation.The current state governance system is not sound.Violation of the central policies and misplacement of the implementation of major policies sometimes occur.Many policies change frequently,and at the same time many policies can't last for a long time.These actions do not only affect the efficiency and level of national governance,but also affect the credibility of the government.In this situation,the national audit institutions need to take positive actions and play the function role in daily work.The national audit institutions conduct the audits of public policies as a third party,makes the independent and objective evaluation,provide basic information for the decision-making process,provide reference for public formulation and to protects the implementation of public policies.The changing of national audit institutions is also a good opportunity for these institutions in changing roles in administration and a rare opportunity for development.At present,the exploration of audit in public policies carried out by national audit institutions is still immature.Due to the lack of rich practical experience and the lack of a mature theoretical system,the research is not comprehensive.There are two problems.Firstly,there is not sufficient understanding,and the initiative is not strong.Secondly,due to the lack of the practice and theoretical research,the capacity of audit of public policies cannot be upgraded substantially.Based on the work experience of audit for many years,this paper makes a preliminary study on the public policy audit theory,and pays attention to establish a practical framework for public policy audits.Firstly,this paper carry out the theoretical analysis,and elaborates the connotation,characteristics and theoretical basis on public policy audits.Secondly,this paper ties to establish a public policy auditing practice framework,which is based on the audit evaluation index system and covers the audit objectives,content and method.Thirdly,it expounds the current situation of public policy auditing,and points out that public policy auditing has the problems of ambiguity,chaos of organization and management,low quality effect and lack of breadth,and further analyzes the causes of the problem.Taking the Department of Audit of X Province as an example,this paper analyzes the audit of innovation-driven development policy,reviews the whole process of auditing,especially the implementation and audit results of the program,summarizes the experience and draws lessons of the whole process.Finally,based on the experience of audit experience,this paper puts forward some suggestions on how to establish the legal system of public policy audit,standardizes the evaluation system of public policy audit indexes,deepens the contents of public policy audit,encourages public policy audit innovation research and enhances the use of public policy audit results.The innovation of this paper lies in two aspects.Firstly,by refining the content of public policy audit,this paper sorts out the content of the whole process,sums up the methods of public policy audit and solves the problem of directionless and inefficiency.Secondly,by attempting to construct an audit evaluation index system which has guiding significance and reference value to public policy audit,this paper makes it easier for the start of public policy audit.And based on this,this paper builds a scientific and feasible framework for public policy audit.