CAJ | 학술논문

对转变经济发展方式相关政策执行情况进行审计是我国审计机关的重要职责。本文在对我国审计机关的外部体制环境和内部运行机制进行分析的基础上，提出加强对转变经济发展方式相关政策执行情况进行审计监督应着力抓好五项工作：系统梳理转变经济发展方式的相关政策，找准监督的着力点；搭建审计信息平台，推行多专业、多视角、多方式的数据分析；优化组织方式，实现上下联动、点面结合；加强审计成果应用，增强政策执行情况审计的高端性；通过开展政策执行情况审计，推动外部体制制度的完善。
대전변경제발전방식상관정책집행정황진행심계시아국심계궤관적중요직책。본문재대아국심계궤관적외부체제배경화내부운행궤제진행분석적기출상，제출가강대전변경제발전방식상관정책집행정황진행심계감독응착력조호오항공작：계통소리전변경제발전방식적상관정책，조준감독적착력점；탑건심계신식평태，추행다전업、다시각、다방식적수거분석；우화조직방식，실현상하련동、점면결합；가강심계성과응용，증강정책집행정황심계적고단성；통과개전정책집행정황심계，추동외부체제제도적완선。
Audit on the implementation of policies of the transformation of economic development is an important duty of our audit institutions. Based on the analysis of the external institutional environment and internal operation mechanism of our audit institutions, it is mentioned that there are five tasks which should be focused on the audit of the implementation of policies of the transformation of economic development, which are： to systematically sort out the relevant transformation of economic development policy, and identify the focus of supervision; to build audit information platform; to drive multi-disciplinary, multi-angle and multi-way data analysis; to optimize the way of organization, to achieve the upper and lower, point and area linkage; to strengthen the application of audit results, to enhance the policy implementation of the audit; to promote the improvement of the external system through the imolementation of the policy audit.