【作者】 郭旭；

【导师】 郑丽；

【作者基本信息】 吉林大学 ， 会计硕士（专业学位）， 2017， 硕士

【摘要】 政策是国家管理经济社会的重要手段,关系经济社会发展全局,体现国家精神意志。加强对国家重大政策落实情况的跟踪审计监督,推动相关政策措施更为合理的运用,已受到社会各界的普遍关注。社会保障政策主要指在一定社会价值观的指导下,为达到一定的社会目标和期望,发展社会保险、福利等方面一系列战略,其目的是干预生命周期中个人和群体的生活,提供社会保障支持。政策落实情况跟踪审计主要是指审计机关对国家宏观调控政策部署专项审计监督,以确保宏观政策措施得到有效执行,促进经济社会健康运行和谐发展。同时政策跟踪审计拟通过推进重大政策措施的落实,促进政策生根,完善政府形象,并对新形势下的经济社会发展中出现的新问题,深入分析原因并提出对策,最终促进政府出台的系列重大政策措施产生实效,促进经济平稳健康发展与产业转型升级。《中华人民共和国审计法》第一条就提出了订立该法的目标即是为了加强审计监督,维护国家财政经济秩序,提高财政资金使用效益,促进廉政建设,保障国民经济和社会健康发展,这既是审计法的立法宗旨,也是审计工作的根本目的和落脚点,即审计工作是要保障国民经济健康发展。政策措施落实情况审计是对国务院政策措施的贯彻落实情况进行审计,这是审计机关深化审计工作的需要,也体现出审计不仅仅是事后的,还注重时效性。政策跟踪审计是发挥审计在保障国民经济和社会健康发展、发挥“免疫系统”功能的一个具体措施、方式和方法。政策跟踪审计在经济复苏的过程中,发挥着对重大建设项目,推动其利用财政资金的成效和效率的作用,同时发挥着关注政府职能转变促进简政放权、坚持预防为主、促进防范经济领域风险隐患等作用。审计署B特派办实施的A省社会保障政策措施落实情况跟踪审计,取得了一定成效。但审计项目在组织过程中也遇到了一些困难,需要认真研究并采取措施进行应对,更好的发挥审计在服务国家治理中的基石和保障作用。本文阐述了A省社会保障政策措施落实情况跟踪审计案例概况,具体阐述了A省基本情况及审计背景,审计过程和审计结论。并在此基础上对政策措施落实情况跟踪审计中出现的问题进行研究,本文不仅能够为A省社会保障政策措施落实情况跟踪审计提供经验总结,同时也能为未来开展的同类其他项目提供借鉴。更多还原

【Abstract】 Policy is an important means for the state to manage the economy and society,and it reflects the overall situation of the econom ic and social developm ent and embodies the will of th e state.Strengthening the follow-up audit supervision of th e implementation of major national policies,promoting more reasonable policies and measures,better implementation and better results,has received widespread attention.Social security policy refers to the government under the guidance of a certain social values,in order to achieve social g oals and expectations will be the f ormulation of social insurance,social relief,social welfare and social special care and placement of a series of laws,regulations and m easures of strategy,the sum of them to individuals and groups in the life cycle of life risk to intervene and provide social security support.Policy measures to implement the tracking audit mainly refers to the audit authority the governm ent formulated a series of major policy m easures of macro-control and deployment of the actual implementation of the special supervision,to ensure the ef fective implementation of macroeconomic policies and m easures,promote the benign operation of the entire national econom y and healthy development.The goal is to im plement the existing problems in the deploym ent by revealing the m ajor policy m easures and macro-control,reflecting the good experiences and p ractices,to pro mote the national major decision to deploy and implement policies and m easures to prom ote the policy in place,air plant and continuous improvement,to ensure that the central government decrees,pay attention to the new situation,E very order is ex ecuted without fail.at the sam e time,the emergence of new problem s in the process of economic and social developm ent the in-depth analysis of the reasons,puts forward some countermeasures and suggestions,to ensure econom ic and social stable a nd healthy operation.Through the audit,to promote the State Council promulgated a series of major policies and measures put in place,to prom ote the smooth operation of the econom y,healthy d evelopment and transformation and upgrading.In the current proce ss of economic recovery difficult,China has form ulated a series of structural ad justment reforms to promote steady growth and improve people anti risk measures,to test the effects of these policies and measures,policies and m easures to im plement the f ollow-up audit is particula rly important,it focused on governm ent center work,promote m ajor construction projects to accelerate and focus fi nancial security,promote the use of funds to co-ordinate and promote m ajor fiscal pol icy implement,pay attention to the transformation of government functions,promote decentralization,play an important role on aspects of prevention,promote the prevention risk economic field etc.Audit institutions in A province have successively carried out follow-up audit on the implementation of social security pol icies and m easures,and achieved certain results.However,there are some difficulties in the process of auditing,which need to be studied and taken seriously,so as to give better play to the cornerstone an d safeguard role of audit in the service of state govern ance.This paper expounds the implementation of social security policies and measures in A Province,followed by a general review of audit cases,and e xpounds the basic situa tion,audit background,audit process and audit conclusion of A province.The main problems and reasons of A provincial audit are analyzed.On A,th e implementation of policies and m easures to track audit case enlightenment,mainly the implementation of policies and measures to im prove the tracking audit m ethods,improve the im plementation of policies and measures to track audit quality control,strengthen the application of the results of th e audit po licy.The res earch on the follow-up audit of so cial security policies and measures in A province can not only help the i mplementation of social security policies and measures in province,but also p rovide reference for o ther provinces.更多还原