突发公共卫生事件中社会捐赠款物国家应急审计探究  

Study on National Emergent Audit of Social Donations in Public Health Emergencies

作　　者：朱智鸿[1] ZHU Zhihong(Shaanxi University of Technology,Hanzhong 723000,Shaanxi)

机构地区：[1]陕西理工大学,陕西汉中723000

出　　处：《陕西理工大学学报（社会科学版）》2022年第3期63-69,共7页Journal of Shaanxi University of Technology(Social Science)

基　　金：陕西省社会科学基金项目(2020R058)。

摘　　要：做好社会捐赠款物国家应急审计对督促捐赠款物规范有效使用,及时回应社会各方关切具有重要的现实意义。由于社会捐赠的特殊属性,捐赠工作涉及利益主体较多、捐赠环节较为复杂,存在多重委托代理关系,在突发公共卫生事件应急处置背景下,更具很强的时效性和广泛的受众面。本文对社会捐赠款物国家应急审计的目标定位、审计内容、审计实施路径、审计成果运用、审计信息披露等全流程进行了系统分析,着力在捐赠主体资格核实、捐赠信息发布、捐赠款物监管、受捐方回访反馈等闭环链上,全程做好捐赠款物的审计监督工作,以督促捐赠款物规范管理和高效使用,及时回应社会各方关切,服务于疫情防控大局。The conduction of national emergency auditing of donations of funds and goods has strong practical significance to urge the standardized and effective use of donations and timely respond to the concerns of all sectors in society.Due to the special nature of social donation,there are many stakeholders involved in donation.The donation process is complicated which shows multiple principal-agent relationship.Under the background of emergency response to public health events,donation is more timeliness with a wide range of audiences.This paper systematically analyzes targets,contents,implementation paths,result implication and information disclosure of the national emergency audit.It focuses on the subject qualification verification,donation information release,regulation,follow-up feedback of the done so that the national emergency auditing of donations of funds and goods could serve the overall situation of epidemic prevention and control through the standardized management,the efficient use of donated funds and goods,timely responding to the concerns of all sectors in society.

关 键 词：突发公共卫生事件 社会捐赠 国家应急审计 

分 类 号：F239.4[经济管理—会计学]