野1垣n冶绩效审计创新模式推动完善国家治理 - 资源与化工学院.pdf

2015 年 10 月 三 明 学 院 学 报 Oct. 2015 第 32 卷 第 5 期 JOURNA L OF SANMING UNIVERSITY Vol.32 No.5 凿燥蚤院员园援员源园怨愿辕 躁援糟灶猿缘原员圆愿愿辕 扎援圆园员5援园5援园园4 野1垣N冶绩效审计创新模式 推动完善国家治理 苏回水 福建江夏学院会计学院袁 建 福州 350108 冤 摘要 经济政策的执行是一种政府部门间的博弈过程 采取野1+N冶审计模式 对具有多元性特征的审计对象开展 审计更加有效遥 在运行上 可采取野五统五分冶审计方式整合审计资源袁野N冶种审计方式的相结合 使单一审计向整合 审计转变遥 为野1+N冶审计模式的有效实施 须整合审计资源 实行审前-审中-审后三段式审计曰围绕野1冶为审计平台 开展野N冶维评估审计曰以目标为导向 实施野四维冶政策评估审计方法曰实行多元评估体系及建立健全法律机制等 保 障绩效审计有的有效执行遥 关键词 绩效审计曰经济政策曰野1+N冶模式曰国家治理现代化 中图分类号 F239.44 文献标志码 A 文章编号 1673-4343 2015冤05-0015-06 The Performance Audit 1 + N Innovation mode Promotes the Improvement of National Governance SU Hui-shui (College of A ccounting, Fuj ian Jiangxia Unive rs ity, Fuz hou 350108, China) Abstract: The implementation of the economic policy is a game process between the government departments. Adopting the 1+N audit mode, it will become more effective that the audit obj ects with the characteristics of diversity are audited. In the process of operation, the audit approach of five uniform and separate can be taken to integrate the audit resources, which the N combination of audit methods makes single auditing be changed to integration auditing. For the effective im- plementation of the 1+N audit mode 袁it must integrate audit resources, implement the pre-trial and the trial of the three part of the audit. Besides 袁it needs to carry out the N dimension evaluation audit around the 1 audit platform and implement the four-dimensional policy evaluation audit method with the goal oriented. Lastly, it is essential to implement the multi e- valuation system and establish the legal system to ensure the effe