The Research On Auditing Of Science And Technology Fund Policy

In order to promote the development of science and technology,the state promulgated the policy of science and technology investment,this policy includes science and technology funds,finance,finance,tax and a series of policies.It can be broadly seen as a financial policy.The policy has achieved some success in various places,but there are also some problems in the process of policy implementation.The public policy assessment audit emphasize the focus on the implementation of policy options to assess the results,focus on the process and the results elements.China’s policy assessment audit is still in the exploratory stage.The evaluation system has not yet been established.The auditing department mainly carry out special and follow-up auditing,and lack the framework guidance.The first half of the paper is from the theoretical point of view.The composition of technology investment policy was introduced.The feasibility of the audit of science and technology investment policy has been analyzed.The role of this policy is described.The status of the US policy has also been analyzed,the experience of the United States has also been borrowed.The goal of the policy is divided into four categories.China’s audit of this policy has also been analyzed.The process of implementation of the problem is divided into four categories,according to the target.These four categories are policy inputs,guidance policies,the use of funds and the management of funds.The audit contents are described in detail,according to these four categories.The audit implementation framework was built in the paper.The starting point of the implementation of the logical system of the framework is the problem.It is closely linked to policy objectives.Policy effects can be evaluated.Then,the paper analyzes the case of N city.The logic system is applied to the analysis of the problem in the case,the countermeasures are proposed.In the end,the countermeasures were raised to address the difficulties encountered in the audit.The paper divides the policy audit into four areas: audit of science and technology,guidance policy,fund use and fund management.The rigorous audit logic system and the audit content framework are established.The paper suggests that small problems should be integrated.Internal links and underlying causes should be explored.