摘要
精准脱贫是党的十九大提出的三大攻坚战之一,为打赢脱贫攻坚战,全面建成小康社会,国家审计需要充分发挥其特定职能.目前,我国扶贫政策跟踪审计机制有待优化,完备的运作机理有助于提升扶贫政策跟踪审计的深度和广度,切实推进扶贫审计工作水平,为实现“十三五”脱贫攻坚规划保驾护航.国家审计机关应围绕政策、资金与项目等内容,以“精准、安全、绩效”为主线,并基于协同合作、大数据技术应用、信息化平台建设和熵权评价等理念,全方位构建扶贫政策跟踪审计的运行、保障及评价机制,统筹各类资源,有效解决全覆盖不到位、重点不够突出、信息技术运用不足、绩效评价思路不够明确等问题,以期推动扶贫政策跟踪审计实践的创新发展.
Targeted poverty alleviation is one of the three critical battles put forward by the 19th CPC National Congress. In order to win the battle against poverty and build a moderately prosperous society in all respects, audit institutions need to give full play to their specific functions. At present, poverty alleviation policy real-time auditing mechanism needs to be optimized. A sound operating mechanism will help further the depth and breadth of poverty alleviation policy real-time auditing, improve the quality of poverty alleviation auditing, and safeguard the implementation of the 13th Five-Year Plan for poverty alleviation. Focusing on policies, funds and projects, taking"precision, security and perfbrmance" as the guideline, and based on the concepts of synergy, big data technology, information-based platform and entropy weight evaluation, audit institutions should establish mechanisms for the operation, guarantee and evaluation mechanism of poverty alleviation policy real-time audits, and coordinate all kinds of resources, in order to effectively solve the problems of inadequate coverage, ineffective priority setting, insufficient use of information technology, and unclear definition of performance evaluation, and promote the innovative in relevant audit practices.
作者
刘国城
黄崑
Liu Guocheng;Huang Kun
出处
《审计研究》
CSSCI
北大核心
2019年第3期11-19,共9页
Auditing Research
基金
国家社会科学基金项目(项目批准号:17BZZ003)的阶段性成果
关键词
精准扶贫
政策落实
扶贫审计
跟踪审计
targeted poverty alleviation
policy implementation
poverty alleviation audit
real-time audit
