摘要
在博弈论视角下,对经济政策绩效审计进行"评估/整改"和"整改/问责"博弈分析,阐述在既定均衡策略条件下,局中人采取评估、整改与问责的最优策略,并在此基础上构建一个经济政策"问""责""机"和"制"的四维度绩效审计模式,有效促进经济政策的执行,拓展国家审计功能,加快国家治理现代化的步伐。
In the perspective of Game Theory, the paper analyses economic policy performance audit from'evaluation—overhaul—accountability'aspects. It elaborates that the players choose the optimal strategy of'evaluation—overhaul—accountability'under the established equilibrium condition. Finally, it builds a four dimensions' economic policy accountability mechanism mode with the Chinese characteristics, which effectively promotes economic policy implementation, expands the national audit function, and speeds up the pace of modernization of national governance.
基金
福建省教育厅社科项目<国家审计在国家治理中的作用及其途径>阶段性研究成果
项目编号:JA12335S
福建江夏学院青年科研人才基金项目<自然资源绩效审计研究>阶段性研究成果
项目编号:JXS2014003
关键词
绩效审计
经济政策
博弈论
问责机制
performance Audit
economic policy
Game Theory
accountability mechanism
