“实”与“准”:脱贫攻坚阶段跟踪审计问题研究——基于审计结果公告的文本分析  

Reality and Accuracy:Research on Follow-up Auditing in the Critical Stage of Poverty Alleviation--Analysis Based on Audit Result Announcements

作　　者：闫天池[1] 于洪鉴 YAN Tianchi;YU Hongjian(People's Public Security University of China,Beijing 100038)

机构地区：[1]中国人民公安大学,北京100038 [2]中国人民公安大学公安政治工作与管理学院,北京100038

出　　处：《首都经济贸易大学学报》2020年第2期3-12,共10页Journal of Capital University of Economics and Business

摘　　要：贫困人口脱贫是中国实现第一个百年奋斗目标的标志性指标,精准扶贫方略则是对"贫根"的靶向治疗,而扶贫跟踪审计作为兜牢民生底线不可或缺的力量,为推动扶贫落到实处和精准发力提供了质量保障。基于公共受托经济责任理论和公共选择理论对扶贫跟踪审计的作用机理进行分析,从理论研究和实践经验的角度认识和研判中国扶贫跟踪审计的现状与不足,结合客观实际对扶贫跟踪审计的重点与边界进行进一步梳理,从而可立足于脱贫攻坚的"新阶段、新情况、新要求",从创新完善动态全覆盖的跟踪审计工作机制、强化扶贫跟踪审计力度和深度、建立跟踪扶贫审计多元协同机制、完善扶贫审计公告四个方面提出优化扶贫跟踪审计的现实路径。Poverty alleviation of the poor population is a landmark indicator for China to achieve its first centenary goal,and targeted poverty alleviation is precise treatment of"poverty root".As an indispensable force to secure the bottom line of people’s livelihood,poverty alleviation follow-up audit provides quality assurance for the implementation and precise efforts of poverty alleviation.Based on the theory of public fiduciary economic responsibility and the theory of public choice,this paper carried on the carding to poverty alleviation follow-up audit function mechanism,and then accurately understood and judged the current situation and deficiencies of poverty alleviation follow-up audit from the perspective of theoretical research and practical experience.Further,combined with the objective reality,the key points and boundaries of poverty alleviation follow-up audit were further sorted out.Finally,this paper put forward the realistic path of improving poverty alleviation follow-up audit from four aspects:innovating and perfecting the working mechanism of dynamic coverage,strengthening the depth,establishing the multi-coordination mechanism and perfecting the audit announcement,which were based on the"new stage,new situation and new requirements"of poverty alleviation.

关 键 词：民生 脱贫 精准扶贫 财政扶贫资金 跟踪审计 

分 类 号：F126[经济管理—世界经济] F239.22