CAJ | 학술논문

对审计署开展的三个支农政策项目资金审计案例分析显示，我国政策落实过程中存在政策措施制定“条块分割”和政策措施执行“上有政策、下有对策”的结构性困境问题，其原因在于政策价值与目标多元化下的部门利益嵌入和信息不对称、层级利益的非一致性。国家审计作为国家治理的重要工具。其力量的加入能将政策落实的闭环系统升级成一个高阶次、多重反馈、开放性的系统。审计机关要破解政策落实的结构性困境，需要实施高位推动、大数据分析、大项目审计，着眼政策制度顶层设计，破解部门间信息“孤岛现象”，从国家整体利益角度全面审查政策落实情况，并创新审计结果应用方式，推动政策体制改革。
대심계서개전적삼개지농정책항목자금심계안례분석현시，아국정책락실과정중존재정책조시제정“조괴분할”화정책조시집행“상유정책、하유대책”적결구성곤경문제，기원인재우정책개치여목표다원화하적부문이익감입화신식불대칭、층급이익적비일치성。국가심계작위국가치리적중요공구。기역량적가입능장정책락실적폐배계통승급성일개고계차、다중반궤、개방성적계통。심계궤관요파해정책락실적결구성곤경，수요실시고위추동、대수거분석、대항목심계，착안정책제도정층설계，파해부문간신식“고도현상”，종국가정체이익각도전면심사정책락실정황，병창신심계결과응용방식，추동정책체제개혁。
Through the analysis of the CNAO＇ s three agriculture policy funds audit cases, the structural difficulties are found in China public policy implementation, which are fragmentation in the process of policies and measures formulating and countermeasure emerging in the process of policies and measures execution. The causes of structural difficulties are the government agencies＇ interests embedded under the diversification policy values and goals, and asymmetric information, non conformance interest among the center and local governments. In the view of national audit be the important tool of national governance, the audit forces can transform the closed-loop policy system into a high order, multiple feedback, open policy system. To solve structural difficulties in public policy implementation, audit institution need to perform high-rise driving, big data analysis, big project audit, focus on the top-level design policy system, solve the information isolated island problem among government agencies, review the implementation of policies in the view of the overall national interests, and innovate audit results application channels, promote poli- cy reform.