会计学院知识库

自党的十九大以来，我国“放管服”改革取得了明显成效。在如此的大环境之下，深入推进行政审批，有利于稳定的对政府职能进行转变，弱化制度性的交易成本，促进市场资源获得高效率的配置，营造良好的营商环境，为经济社会的高质量发展保驾护航。国家审计作为政府监督管理的重要方式，对推进行政审批改革政策全面落实方面具有无可代替的作用。2015年来，在国家审计署的领导下，各级审计机关共同展开“放管服”政策执行跟踪审计审计，行政审批改革政策作为简政放权关键内容，变成各级审计机关展开政策的实践以及跟踪审计的重点环节。各级审计机关从政府的门户网站上对这一政策执行跟踪审计结果进行了阐释以及对公开，对各地实施行政审批制度改革中出现的各类问题进行了梳理和总结。然而，在实施行政审批制度改革的具体实施过程中，由于缺乏与之相匹配的理论基础，缺少科学的评价指标体系，许多现实问题仍需尽快得到解决。

本文通过案例分析法，在对诸多文献信息进行整合梳理的前提下，就H市2018-2020的“放管服”这一政策执行跟踪审计的落实状况开展了深层次的探究。首先，就H市审计机关对于本市行政审批改革政策落实追踪审计的整个阶段实施了详尽的阐释，并且分析了审计工作里暴露出的漏洞；其次，本文在“5E”审计理论和公共政策生命周期理论的支持下，借助层次分析法构建了科学的行政审批改革政策落实跟踪审计评价指标体系，同时，通过专家的打分对不同的指标的权重进行配比；再次，本篇文章筛查选取并且整理合并了H市2018-2020年的行政审批改革政策深入推进里详尽数据，并且，依照所构建的评价指标体系对数据进行核算，深层次的分析评判H市不同的单位在执行行政审批改革过程中的具体措施，最终测评结果呈现H市在三年中对行政审批改革政策推执行成效年年向好的结论，并且提出了相应的保障性建议，为今后的政策执行跟踪审计实践给予一定的参照价值。最后，同样期盼着借助展开更加科学的审计实践，确保行政审批改革政策落实，推进政府职能的快速转变，优化政府的服务水平，尽早实现国家治理体系以及治理能力现代化的最终目标。

Since the 19th National Congress of the Communist Party of China, China's reform of "release, control and service" has achieved remarkable results. In such an environment, further promoting the innovation of administrative examination and approval is conducive to the stable transformation of government functions, weakening institutional transaction costs, promoting the efficient allocation of market resources, creating a good business environment and escorting the high-quality development of economy and society. As an important way of government supervision and management, national audit plays an irreplaceable role in promoting the full implementation of administrative examination and approval reform policies. Since 2015, both the National Audit Office and audit institutions at different levels have jointly carried out the time and tracking audit of the "decentralization and service" strategy, and the administrative examination and approval innovation strategy of the key content of streamlining administration and decentralization has become the key link for our audit institutions at different levels to carry out policy practice and tracking audit. Audit institutions at different levels explained the follow-up audit results of this policy practice from the government's portal website, announced, and combed and summarized various problems in the implementation of the reform of administrative examination and approval system. However, in the specific implementation process of the reform of administrative examination and approval system, due to the lack of matching theoretical basis and effective evaluation index system, many problems need to be solved as soon as possible.

Through the case analysis method, on the premise of integrating and combing a lot of literature information, this paper makes an in-depth exploration on the implementation of the practice tracking audit of the policy of "release, management and service" in H city from 2018 to 2020. Firstly, it explains the whole stage of tracking audit of the implementation of the reform strategy of administrative examination and approval in H City, and explores the loopholes exposed in the audit work; Secondly, with the support of "5E" audit theory and the assistance of public policy life cycle theory, this paper constructs a sound practice system with the help of analytic hierarchy process. In the same period, the weights of different indicators are matched through the scoring of experts; Thirdly, this article selects, collates and combines the detailed information in the in-depth promotion of the administrative examination and approval reform policy of H city from 2018 to 2020, calculates the score according to the evaluation index system, deeply explores and evaluates the practical strategies of different units in H City in the implementation stage of the administrative examination and approval reform policy, and finally, The evaluation shows the conclusion that the implementation effect of administrative examination and approval reform policy in H city has improved year by year in the past three years, and presents assurance strategies, which gives corresponding reference value to future policy tracking audit practice. Finally, we also look forward to carrying out higher-level audit implementation, ensuring the specific practice of policies, adding impetus to the innovation activities of the administrative system, promoting the rapid transformation of government functions, and optimizing the service level of the government, so as to achieve the modernization of the national governance system and governance capacity as the final goal.