吉林省精准扶贫落实情况跟踪审计与绩效审计一体化评价指标体系的构建  

Construction of Integrated Evaluation Index System for Tracking Audit and Performance Auditing of Precision Poverty Alleviation in Jilin Province

作　　者：顾兵[1] 王日俊 GU Bing;WANG Ri-jun(School of Economics and Management, Northeast Electric Power University, Jilin, Jilin 132012, China)

机构地区：[1]东北电力大学经济管理学院

出　　处：《通化师范学院学报》2019年第7期48-54,共7页Journal of Tonghua Normal University

基　　金：吉林省教育厅“十三五”社会科学研究项目“吉林省精准扶贫落实情况跟踪审计与绩效审计一体化研究”(JJKH20180458SK)

摘　　要：根据吉林省精准扶贫工作的现状,将跟踪审计与绩效审计相结合,从机制健全、政策落实、资金使用和资金管理四个方面出发,建立了吉林省精准扶贫落实情况跟踪审计与绩效审计一体化评价指标体系,包括4个一级指标、12个二级指标和36个三级指标,并以吉林省ZL县为例,对指标体系的具体应用进行了实证分析。对精准扶贫审计工作的理论和实践研究具有一定的参考价值。According to the current situation of precision poverty alleviation work in Jilin Province, the tracking audit and performance auditing are combined. From the aspects of sound mechanism, policy implementation, fund use and fund management, the integration of tracking audit and performance auditing of Jilin Province’s precision poverty alleviation implementation has been established. The evaluation index system includes 4 first-level indicators, 12 second-level indicators and 36 third-level indicators. Taking ZL County of Jilin Province as an example, the specific application of the indicator system is empirically analyzed. It has certain reference value for the theoretical and practical research of precision poverty alleviation audit work.

关 键 词：精准扶贫 跟踪审计 绩效审计 一体化 指标体系 

分 类 号：F239[经济管理—会计学]