审计全覆盖背景下云南精准扶贫审计深化研究  

Deepening Research on Precision Poverty Alleviation Audit in Yunnan under the Background of Full Audit Coverage

作　　者：肖迎[1] 张琪 张程 Ying Xiao;Qi Zhang;Cheng Zhang(Rural Development Research Center,Yunnan University,Kunming,Yunnan,650500,China;School of Economics,Yunnan University,Kunming,Yunnan,650500,China)

机构地区：[1]云南大学农村发展研究中心,中国·云南昆明650500 [2]云南大学经济学院,云南昆明650500

出　　处：《财经与管理》2020年第2期18-23,共6页Finance and Management

基　　金：国家社科基金项目《怒江流域脱贫攻坚的难点及可持续发展研究》(项目编号:18XJY015)的阶段性研究成果。

摘　　要：新时代推进中国制度、国家治理体系和治理能力现代化,国家治理现代化需要国家审计现代化。论文研究了全覆盖背景下,中国云南省深度贫困地区脱贫工作的审计工作。决胜期的审计工作要加强落实过程全覆盖、考评全覆盖、领域全覆盖,进一步优化精准扶贫审计路径,才能推动扶贫审计方式革新,保持扶贫政策的持续性,使精准扶贫工作落地生根、发挥实效。In the new era,the modernization of China’s system,national governance system and governance capacity needs the modernization of national audit.This paper studies the audit work of poverty alleviation in Yunnan Province under the background of full coverage.The audit work in the decisive period should strengthen the full coverage of the implementation process,assessment and field,and further optimize the audit path of targeted poverty alleviation.Only in this way can we promote the innovation of the audit mode of poverty alleviation,maintain the sustainability of the poverty alleviation policy,and make the targeted poverty alleviation work take root and play its effectiveness.

关 键 词：审计现代化 审计全覆盖 精准扶贫审计 云南 

分 类 号：F23[经济管理—会计学]