精准扶贫跟踪审计与绩效审计一体化实证研究——基于吉林省大安市的多元Logistic回归分析  

An Empirical Study on the Integration of Follow-up Auditing and Performance Auditing for Targeted Poverty Alleviation——Based on the Multiple Logistic Regression Analysis of Da’an City,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 132012,China)

机构地区：[1]东北电力大学经济管理学院,吉林吉林132012

出　　处：《税务与经济》2020年第6期105-110,共6页Taxation and Economy

基　　金：吉林省教育厅“十三五”社会科学项目(项目编号:GC1709)。

摘　　要：在当前脱贫攻坚的关键时期,找出精准扶贫一体化审计效果的影响因素对于提高审计效率效果,高质量完成脱贫任务意义重大。而要对精准扶贫跟踪审计与绩效审计一体化审计方式的效果进行评价,需要分别对精准扶贫跟踪审计和绩效审计两种审计方法的实施效果进行研究。通过对吉林省大安市精准扶贫一体化审计方法的实施效果进行多元logistic回归分析可以发现,贫困人口文化程度、就业情况、贫困户建档立卡情况、扶贫资金到户情况和扶贫违纪等因素对精准扶贫一体化审计效果具有显著影响。因此,应从贫困人口自身、扶贫工作主体和扶贫审计主体三个方面提高精准扶贫一体化审计效果,以此保证高质量完成脱贫攻坚任务,夺取脱贫攻坚战的全面胜利。In the current critical period of poverty alleviation,it is of great significance to find out the influencing factors of the integrated audit effect of targeted poverty alleviation to improve audit efficiency and achieve highquality poverty alleviation tasks.In order to evaluate the effect of the integrated audit methods of follow-up audit and performance audit of targeted poverty alleviation,it is necessary to study the implementation effects of these two auditing methods respectively.Therefore,a multiple logistic regression analysis of the implementation effect of the integrated audit methods for targeted poverty alleviation in Da’an City,Jilin Province is conducted in this paper.The result shows that the factors such as the educational level of the poor population,the employment situation of the poor population,the status of file registration of poor households,the situation of poverty alleviation funds and poverty alleviation violations,etc.have a significant impact on the integrated audit of targeted poverty alleviation.Accordingly,it is necessary to improve the effect of the integrated audit of targeted poverty alleviation from three aspects:the poor population,the subject of poverty alleviation work and the subject of poverty alleviation audit so as to ensure the high-quality completion of the poverty alleviation and achieve the overall victory of the poverty alleviation.

关 键 词：精准扶贫 跟踪审计 绩效审计 一体化 回归分析 吉林省大安市 

分 类 号：F239.4[经济管理—会计学]