摘要
精准识别中的“精英俘获”、精准帮扶中的“政绩工程”、精准管理中的“合作共谋”、精准考核下的“消极短视”是精准扶贫代理问题的主要表现。其主要成因在于代理链条过长,扶贫干部权责不对应,审计监督未能充分发挥治理作用。应该构建“三全三问三给”审计治理机制,充分借助大数据审计、经济责任审计等,降低精准扶贫代理成本,保障精准扶贫成效及其可持续性。
"Elite capture"in precise identification,"Vanity projects"in precise assistance,"Collaborative collusion"in pre-cise management,and“Negative myopia”under precise assessment are the major problems of agency mechanism in precision poverty alleviation.The main causes lie in that the agency chain is too long,the rights and responsibilities of poverty alleviation cadres do not correspond,and audit supervision fails to play its governance role.It is necessary to build an audit governance mechanism of "SanQuan SanWen SanGei",and make full use of big data audits,economic responsibility audits,etc.to reduce the agency costs and ensure the effectiveness and sustainability of precision poverty alleviation.
作者
王善平
谭雪
WANG Shanping;TAN Xue
出处
《湖南师范大学社会科学学报》
CSSCI
北大核心
2020年第2期63-72,共10页
Journal of Social Science of Hunan Normal University
基金
财政部会计名家培养工程项目“精准扶贫中的代理问题及审计治理研究”(财会[2016]15号)
国家社会科学基金重点项目“新时期长效治理精准产业扶贫异化的审计机制研究”(18AJY003)。
关键词
精准扶贫
委托代理
审计治理
precision poverty alleviation
principle agent
audit governance
