摘要
在中国共产党成立100年之际,我们实现了全面脱贫攻坚、步入乡村振兴的伟大目标,这是党带领全国各族人民取得的伟大胜利。基于巩固脱贫攻坚成就的需要,对财政专项扶贫资金进行绩效审计式的后评价,具有重要的政策价值和实践意义。基于“十四五”时期有效衔接脱贫攻坚成果与乡村振兴战略的背景,以云南省昭通市镇雄县为例,构建科学的财政专项扶贫资金绩效审计评价体系,系统地探讨与评价财政专项扶贫资金投入效益,为完善镇雄县扶贫资金绩效审计提供参考,从而实现巩固扶贫绩效,促进乡村振兴目标的实现。
At the 100th anniversary of the founding of the Communist Party of China,we have achieved the great goal of comprehensively eradicating absolute poverty and stepping into rural revitalization,which is a great victory for the people of all ethnic groups led by our party.Based on the need to consolidate the achievements of poverty alleviation,it is of great policy value and practical significance to conduct post-evaluation of performance auditing of special financial poverty alleviation funds.Based on the background of effectively linking the achievements of poverty alleviation and the rural revitalization strategy during the"14th Five-Year Plan"period,this paper takes Zhenxiong County,Yunnan Province as an example,construct thescientific evaluation system of special financial poverty alleviation funds performance audit,and systematicallydiscuss and evaluates the investment benefits of financial poverty alleviation funds.It provides a reference for improving the performance audit of poverty alleviation funds,so as to consolidate the poverty alleviation performance and promote the realization of the goal of rural revitalization.
作者
刘李福
李赵莲
LIU Li-fu;LI Zhao-lian(School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)
出处
《昭通学院学报》
2022年第3期59-66,共8页
Journal of Zhaotong University
基金
2018年度云南省应用基础研究计划面上项目“PPP模式运作审计研究——基于云南省落地PPP项目的实地调研”(2018FB109)
关键词
绩效审计评价
财政扶贫资金
精准扶贫
乡村振兴
performance audit evaluation
special financial poverty alleviation funds
targeted poverty alleviation
rural vitalization
