会计学院知识库

  十九大以来，简政放权、放管结合、优化服务改革成效显著。随着我国社会主义建设进入高质量发展时期，在新的时代背景下，应进一步深化“放管服”改革，稳步转变政府职能，减少制度性交易成本，优化市场资源配置，创造良好的营商条件，为经济社会发展保驾护航。而国家审计作为社会治理的重要组成部分，在推动“放管服”政策深入落实方面发挥了不可替代的作用。近年来，审计署和各级审计机关统一组织开展“放管服”政策落实跟踪审计，监督各地“放管服”改革成效，并及时在门户网站上进行“放管服”政策落实跟踪审计结果公告和解读，揭示和汇总了各地在落实“放管服”政策中存在的各种问题。但是，在具体的“放管服”政策落实跟踪审计工作实践中，理论依据匮乏，缺乏行之有效的评价指标体系，诸多问题亟待解决。

  本文采用案例研究法，在梳理大量文献资料的基础上，对D市2017-2019年“放管服”政策落实跟踪审计开展情况进行了深入研究。首先，详细介绍了D市审计机关对该市“放管服”政策落实进行审计的过程，并对审计的不足进行了分析；其次，本文以“5E”理论和公共政策生命周期理论为基础，结合层次分析法构建出较为完善的“放管服”政策落实跟踪审计评价指标体系，同时通过专家打分来分配各指标权重；接着，本文筛选整合了D市2017-2019年“放管服”政策贯彻执行中的数据，并根据评价指标体系计算出得分情况，深入分析评价D市各单位在“放管服”政策贯彻过程中的各种行为，最终评价得出D市三年间对“放管服”政策落实效果逐年向好的结果并提出了保障措施，为以后类似的审计工作提供了一定借鉴经验。同时也希望通过开展更高质量的“放管服”政策落实跟踪审计，保障政策落实，助力行政体制改革，加快政府职能转变，提高政府服务质量，最终实现国家治理体系和治理能力的现代化。

    Since the 19th National Congress of the Communist Party of China, the reform of delegating powers, improving regulation, and strengthening services has achieved remarkable results. China's socialist construction has also entered a period of high-quality development. In the new era, we should further deepen the reform of "delegating powers, improving regulation, and strengthening services", promote the steadily transform government functions, reduce institutional transaction costs, optimize the allocation of market resources, create good business conditions, and escort the economic and social development. As an important part of social governance, national audit plays an irreplaceable role in promoting the in-depth implementation of the policy. In recent years, the National Audit Office and audit institutions at all levels have organized and carried out the follow-up audit of the implementation of the "deregulation, management and service" policy, supervised the reform results of the "delegating powers, improving regulation, and strengthening services " policy, announced and interpreted the audit results on the portal website in a timely manner, and revealed and summarized various problems existing in the implementation of the "delegating powers, improving regulation, and strengthening services" policy. However, in the practice of the follow-up audit of the implementation of the specific "delegating powers, improving regulation, and strengthening services" policy, there is a lack of theoretical basis and an effective evaluation index system, and many problems need to be solved.

    This paper uses the case study method, on the basis of combing a large number of literature, makes an in-depth study on the implementation of tracking audit of the "Delegating powers, improving regulation, and strengthening services" policy in D city from 2017 to 2019.Firstly, it introduces the tracking audit of the implementation of the "delegating powers, improving regulation, and strengthening services" policy in D City in detail, and expounds the shortcomings of the audit. Secondly, based on the "5E" theory and the policy life cycle theory, combined with the analytic hierarchy process, this paper constructs a relatively perfect three-level and four level index system. At the same time, through expert scoring to allocate the weight of each index; finally, this paper collects the relevant data of the implementation of the "delegating powers, improving regulation, and strengthening services" policy in D city from 2017 to 2019, and deeply analyzes and evaluates the implementation process of the "delegating powers, improving regulation, and strengthening services " policy in D city by using the established evaluation index system Finally, the evaluation results show that the implementation effect of the policy has been improving year by year in D City in the past three years, and some suggestions are put forward. We hope to carry out a higher quality follow-up audit on the implementation of the policy of "delegating powers, improving regulation, and strengthening services", ensure the implementation of the policy, accelerate the transformation of government functions, improve the quality of government services, and finally realize the modernization of the national governance system and governance capacity.