国家治理视角下公共政策审计的内容界定与发展规划

随着国家治理免疫论的提出，公共政策审计作为审计服务国家治理的一种新模式日益受到关注，但是系统、完整的相关理论框架尚未形成，真正意义上的公共政策审计实践也是屈指可数。本文在阐释公共政策审计的含义、本质、立项依据、服务国家治理依据和审计机关权力边界的基础上，试图构建出公共政策审计的内容框架，并就我国公共政策审计的三阶段发展规划作出关于阶段审计重点的分析。

The Contents and Development Planning of Public Policy Audit Based on the Perspective on National Governance

With the proposed Immune system theory on national governance, the Public policy audit, as a new model effeeting on the national governance, is catching growing attention, but neither has a scientific and comprehensive theoretical framework been formed, nor has much practice in the true sense been made. With the interpretation of the meaning, essence, project basis and principles of serving national governance of the Public policy audit, as well as the authority boundary, of the national audit institutions, this paper attempts to construct a framework of the contents of the Public policy audit, and makes analysis on the emphases on the three stages during the development progress of the Public policy audit in China.