美国公共政策审计评估:分析与借鉴

20世纪70年代末兴起的新公共管理运动,其核心特征是对公共部门绩效及其责任的高度关注,这一运动对公共部门管理的理论和实践产生了深远影响,推动了预算管理制度的改革,同时为公共政策评估理论和实践的发展奠定了基础。经过近百年的发展,美国审计署作为独立监督部门,通过有效的公共政策审计评估,逐渐在国会和联邦事务中发挥着日益重要的作用。本文通过分析GAO开展公共政策审计评估的特点,提出了我国国家审计应借鉴的经验,开展公共政策审计,实现国家审计免疫系统功能的建议。

The Audit of Public Policy in America:Analysis and Enlightenment

At the end of 1970s,the new public management movement sprang up,which core feature being the concern of the public sector efficiency and responsibility.This movement had far reaching impacts on the theory and practice of management in the public sector.It not only promote the reform of budget management system,but also lay a foundation for development of the theory and practice of public policy evaluation.Having been developed for nearly a century,as an independent supervisory authority,GAO plays an increasingly important role in Congressional and Federal Affairs.After introducing the process and analyzing the characteristics of the GAO’s auditing in public policy evaluation,we put forward a series of recommendations for Chinese national audit to implement and realize the immune system function.