中文摘要：

中央政府把简政放权作为释放改革红利、打造中国经济升级版的重要举措,该政策的实施效果直接关系到全面深化改革的成败。在理清简政放权政策改革逻辑的基础上,分析了简政放权政策执行中的利益博弈和实施困境,探讨了审计对简政放权政策落实的治理功能与优化路径,认为国家审计应主动适应国家治理现代化的要求,有效监督简政放权政策的执行落实情况,努力保障全面深化改革的扎实推进。

英文摘要：

The Central Government take the ＂administration streamlining and institute decentralization＂ as an important meas- ure to release the reform bonus and build an upgraded version of China＇s economy. The implementation of the policy is directly related to the success of comprehensive deepening reform. Based on the clarification of the logic of the political reform, this paper not only makes an analysis on the games of interests and difficulties in the implementation of the policy, but also makes an exploration on the governance function and the optimized path in the implementation of the decentralization policy. The na- tional audit should take the initiative to adapt to the requirements of the modern governance capability, supervises the imple- mentation of policies and ensure the solid progress of the comprehensive deepening reform.