The implementation of policies and measures is a prerequisite for improving the capacity and effectiveness of state governance. At present, the tracking audit on policy implementation expands continually and deeply. However, the tracking audit evaluation for the implementation of policies and measures work lags, and has not yet formed a set of more perfect evaluation system. Through the definition of the tracking audit on policy implementation，five-dimensional framework of the tracking audit evaluation for the implementation of policies and measures is constructed based on three-dimensional model and BSC theory. Accordingly, the audit evaluation system could be established including the fact dimension, the form dimension, the value dimension, the process dimension, the learning and growth dimension, in order to scientifically and reasonably obtain the evaluation results of the tracking audit on policy implementation.