摘要
政策评估是考察政策实施效果的必要环节,国家审计机关开展政策评估应当审慎选择评估项目,科学确定评估时点,以审计调查和联合审计作为评估的主要方式,对相关政策尤其是经济政策的执行效果、执行效率和执行效应等内容进行评价,并借助一定的信息渠道将评估结果及时反馈给政策制定机关。
Policy evaluation is the necessary to evaluate the policy＇s actual effect. In the process of policy evaluation, the national audit or- gans should choose the evaluation items and time-points prudently, take audit investigation and joint audit as the main audit ways, evaluate the implementation effect, efficiency and influence of policies and feedback the evaluation results to the policy constituting department.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第4期22-26,共5页
Journal of Audit & Economics
关键词
国家审计
政策评估
结果运用
national audit
policy evaluation
results application
