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加强对创新创业政策执行情况的审计,对于提高政策的执行力、发挥政策预期效果,完善相关体制机制,构建普惠性政策扶持体系具有重要意义。本文结合创新创业的政策特点,对双创政策执行情况审计涉及的若干问题进行了分析,明确政策执行审计的目标,推进政策执行审计从监督保障机制向促进建立问责机制转变;建立政策执行情况的审计评估体系,确定政策执行、政策效果评价和政策评价阶段的审计重点和难点;提出从执行和战略两个层面构建政策效果评价指标体系。
Enhancing the audit of the implementation of innovation and entrepreneurship policies is of great significance to improving the implementation of policies, exerting the expected effects of policies, perfecting relevant institutional mechanisms and building an inclusive system of policy support. Based on the policy characteristics of innovation and entrepreneurship, this paper analyzes several issues involved in the audit of the implementation of the Law and clarifies the objectives of the audit on policy implementation, and advances the audit of policy implementation from the oversight guarantee mechanism to the promotion of the establishment of an accountability mechanism. The establishment of policy implementation Audit evaluation system to determine the key issues and difficulties in the implementation of the policy, the evaluation of the policy effectiveness and the evaluation stage of the policy. The paper proposes to establish the evaluation index system of the policy effectiveness from the two aspects of implementation and strategy.