政策措施落实情况跟踪审计实务研究

发布时间：2018-04-11 21:19

本文选题：政策落实 + 跟踪审计　；参考：《审计研究》2017年03期

【摘要】：政策措施落实情况跟踪审计,是国务院交办的重要任务,是审计机关的法定职责。上海市审计机关持续开展政策措施落实情况跟踪审计,取得了一些成效,但尚未形成比较成熟的操作模式,实际工作中面临着审计范围较窄、深度有限、组织管理不够健全、知识储备和人员素质不足等困难。本文总结上海市审计机关开展政策措施落实情况跟踪审计实践中遇到的主要问题,结合上海市"十三五"规划确定的发展目标,深入研究下一阶段开展政策措施落实情况跟踪审计的重点内容和方式方法,提出围绕深化中国(上海)自由贸易试验区改革、加快建设具有全球影响力的科技创新中心、推进供给侧结构性改革等重要工作任务,聚焦政策措施落实情况跟踪审计重点内容,为审计工作实践提供参考借鉴。
[Abstract]:It is an important task of the State Council to follow up the implementation of policies and measures and is the statutory duty of audit institutions.Shanghai audit institutions continue to carry out policies and measures to track the implementation of the audit, and have achieved some results, but have not yet formed a more mature operating mode. In practice, they are faced with a narrower scope of audit, limited depth, and inadequate organization and management.Lack of knowledge and personnel quality and other difficulties.This paper summarizes the main problems encountered in the practice of implementing the policies and measures carried out by the Shanghai auditing institutions, and combines with the development goals set in the 13th Five-Year Plan of Shanghai.Deeply studying the key contents and methods of carrying out the policy and measure implementation tracking audit in the next stage, proposing to speed up the construction of a science and technology innovation center with global influence around deepening the reform of China's (Shanghai) free trade experimental area,To promote supply-side structural reform and other important tasks, focus on the implementation of policies and measures to track the key audit content, to provide reference for the audit practice.
【基金】：2016年中国审计学会与上海市审计学会合作课题“政策措施落实情况跟踪审计理论与实务研究”的阶段性成果
【分类号】：F239.4

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