Research On Public Policy Audit In China

The long-term practice of public policy implementation indicates that whether the public policy objectives can be realized largely depends on the action of the executive,while the implementation deviation still exists and hinders the realization of public policy objectives.Therefore,it is necessary to give full play to the preventive,disclosing and defensive function to protect the interests of the people.The public policy audit in China is still at the primary stage of development.Although it has achieved some progress,it should be further improved.Based on the analysis of the public policy audit in China and the auditing characteristics of affordable housing projects,this paper puts forward some suggestions for public policy audit in China.As public policy is highly macroscopic,the choice and application of audit methods will directly affect the efficiency and effect of auditing.Public policy audit directly takes national policy as its audit carrier,thus independent and authoritative audit evaluation plays a key role in improving public policy and promoting its implementation;Public policy is centered on public interest,and thus highly public-related.And the analysis of the status finds that the problems of audit methods,audit evaluation and public participation are most prominent.Therefore,this paper carries out research from these three perspectives.First of all,this paper defines the public policy and public policy audit,and regards the implementation stage of public policy as the key part of the public policy process,but because of the executive deviation,it is necessary to be audited.The public policy audit centres around capital,construction projects and measures,supervises and inspects policy implementation,evaluates its results,puts forward relevant suggestions,and urges follow-up rectification.Secondly,based on the data published by the Audit Commission and provincial auditing authority,this paper analyzes the condition of public policy audit in China from three aspects:audit method,audit evaluation and public participation.It presents the following problems,that is,unskilled follow-up audit methods application,limited independent special audit methods,lack of systematic public policy audit evaluation system,inadequate supply of public participation channel,insufficient disclosure of audit information and so on.Thirdly,this paper studies the fundamental state of affordable housing projects audit in China,and summarizes that its innovative tracing methods,including independent tracking,dynamic tracking and multi-way combination tracking,multi-dimensional use of audit quality control methods,and active guidance of public participation in audit supervision are worth learning and promoting.However,there are still problems such as immature computer technology in terms of audit method,lopsided evaluation in terms of audit evaluation,inactive local audit authority,and inadequate use of new media and face-to-face communication in promoting public participation.Finally,based on the current situation and case studies,this paper analyzes the causes of public policy audit problems from there aspects,audit method,audit evaluation and public participation,and puts forward some suggestions accordingly.In terms of audit method,it proposes that it should classify and stratify public policy and match it with appropriate audit methods,cooperate and establish a synergistic mechanism for integrating human resources into the process of auditing,and create a real-time sharing platform and flexible carrier for integrating information resources,promote informatization construction from three aspects:audit subject,object and carrier.In terms of audit evaluation,it should make evaluation plans on the basis of four factors,the importance of public policy and the number,scope and frequency of audit evaluation,establish general audit evaluation criteria,make appropriate use of evaluation results and predict the prospects of the implementation.In terms of public participation,allow institutional protections to function and enrich audit declaration approach,guide the public to understand public policy audit properly,and take the initiative to invite them to participate in this process,and establish a three-in-one interactive mechanism.