突发性公共卫生事件中捐赠款物跟踪审计的响应机制构建  

Construction of Response Mechanism for Tracking Audit of Donated Funds and Materials in Public Health Emergencies

作　　者：安广实[1] 曹璨 An Guangshi;Cao Can(Anhui University of Finance and Economics,Bengbu,Anhui 233030)

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《呼伦贝尔学院学报》2020年第5期26-31,共6页Journal of Hulunbuir University

基　　金：安徽省高校人文社科重大项目(SK2018ZD035);安徽财经大学研究生科研创新基金(ACYC2019260)。

摘　　要：捐赠资金物资的管理是保障防疫救灾程过程有序进行的重要环节。审计监督作为我国公共危机管理的重要组成部分,对捐赠资金物资筹集、拨付流程的监控发挥着重要作用。2008年审计机关对汶川地震救灾资金物资组织开展的跟踪审计,有力保障了包括社会捐赠在内的资金物资的有效使用,取得了对突发性自然灾害事件中救灾资金物资进行审计的宝贵经验。然而,我国对突发性公共卫生事件中社会捐赠资金物资的跟踪审计研究过于迟缓,亟待构建突发性公共卫生事件中捐赠资金物资跟踪审计的响应机制。本文探讨突发性公共卫生事件中捐赠款物跟踪审计响应机制的构建意义、内容框架以及保障措施,为进一步完善我国审计方式提供思路。The management of donated funds and materials is an important link to ensure the orderly process of epidemic prevention and disaster relief process.As an important part of public crisis management in China,audit supervision plays an important role in monitoring the process of raising and disbursement of donated funds and materials.In 2008,the auditing organization conducted a follow-up audit of the Wenchuan earthquake disaster relief funds and materials organization,which effectively guaranteed the effective use of funds and materials,including social donations,and gained valuable experience in auditing disaster relief funds and materials during sudden natural disasters.However,China's research on tracking audit of social donated funds and materials during public health emergencies is too slow,and it is urgent to establish a response mechanism for tracking audit of donated funds and materials in public health emergencies.This paper discusses the construction significance,content framework and safeguard measures of donated funds and materials tracking audit response mechanism in public health emergencies,and provides ideas for further improving the audit methods in China.

关 键 词：突发性公共卫生事件 捐赠资金物资 跟踪审计 响应机制 

分 类 号：C939[经济管理—管理学]