共同富裕实践与研究型审计嵌入  

Common Prosperity Practice and Involvement of Research-Based Audit

作　　者：许汉友[1] 谢晓俊 李潇琦 XU Hanyou;XIE Xiaojun;LI Xiaoqi(School of Social Audit,Nanjing 211815,China;School of Accounting.Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学社会审计学院,江苏南京211815 [2]南京审计大学会计学院,江苏南京211815

出　　处：《审计与经济研究》2022年第1期19-24,共6页Journal of Audit & Economics

基　　金：国家社会科学基金项目(19BGL058);江苏省社会科学基金项目(18GLB005);江苏高校优势学科建设工程三期项目(工商管理);江苏省2021年度研究生科研与实践创新计划(SJCX21_0860)。

摘　　要：共同富裕关系国家繁荣和全体人民福祉,是人类社会发展的根本目的和最终归宿。党和人民在经济增长取得不俗成绩的同时,也打赢了脱贫攻坚战,夺取了全面建成小康社会的决定性胜利,这些都为促进共同富裕打下了坚实的物质基础。但当下实现共同富裕过程中存在的现实困境与发展需求,都要求国家审计机关参与到共同富裕的实施过程并引入研究型审计。在梳理共同富裕的内涵与实现路径以及研究型审计含义与作用的基础上,分析实现共同富裕需要审计以及共同富裕实现过程中引入研究型审计的重要意义,并据此提出相关政策建议,为实现共同富裕的远大目标建言献策。Common prosperity bears on the prosperity of a country and the well-being of its people.It is the fundamental goal and end-result of human development.While the Party and the people have made remarkable achievements in economic growth,they have also won the tough battle against poverty and secured a decisive victory in finishing building a moderately prosperous society in all respects.All this has laid a solid material foundation for promoting common prosperity.However,the realistic dilemma and development demand in the process of realizing the common prosperity require national audit institutions to introduce research-based audit in the audit work of common prosperity.On the basis of combing the historical evolution,realization path and the meaning and role of research-based audit of common prosperity,this paper analyzes the need to use audit to realize such a goal on the basis of the innovation of audit practice and audit institutions.We put forward some proposals with the aim of contributing to the creative policy-making and practical strategies.

关 键 词：共同富裕 研究型审计 新发展阶段 高质量发展 三次分配 国家审计 审计方法 

分 类 号：F239.44[经济管理—会计学]