摘要
随着国家扶贫工作进入尾声,“三农”工作的下一阶段——乡村振兴战略也在逐渐开展。乡村振兴战略是国家对乡村的重视,是国家对实现共同富裕的承诺以及实现国家现代化的保障。这一战略体现了广大农民对美好生活的向往。确保战略的有效实施离不开领导干部的带动和指挥,而为了监督领导干部的工作,对其进行经济责任审计是必需的,那么审计过程中就必然需要一套行之有效的指标评价体系。考虑到乡村振兴战略的阶段性以及不同地区经济发展水平不一致,指标体系也需要因地制宜、因时制宜。基于此,文章分析了当前经济责任审计的状况,最后提出了几点应用建议,希望能为审计实务工作提供有参考价值的指标体系。
With the national poverty alleviation work coming to an end,the next stage of the work of“agriculture,rural areas and farmers”-the strategy of Rural Revitalization is gradually developing.The strategy of Rural Revitalization embodies the country's attention to the countryside,the country's commitment to achieving common prosperity and the guarantee for the realization of national modernization.This strategy also reflects the farmers'yearning for a better life,but the effective implementation of the strategy is far away.In order to supervise the work of leading cadres,it is necessary to audit their economic responsibility,so an effective index evaluation system is necessary in the audit process.Considering the stage of Rural Revitalization Strategy and the different levels of economic development in different regions,the indicator system also needs to be adapted to local conditions.Based on this,this paper analyzes the current situation of economic responsibility audit,combined with the background of rural revitalization,initially explores the construction process of dynamic index evaluation system,including the selection of indicators and dynamic change process,and finally puts forward some application suggestions,hoping to provide a reference index system for audit practice.
作者
王鹏程
Wang Pengcheng(National Auditing College,Nanjing Audit University,PRC 211815)
出处
《江苏商论》
2020年第9期86-88,93,共4页
Jiangsu Commercial Forum
关键词
乡村振兴
经济责任审计
动态评价体系
Rural Revitalization
economic responsibility audit
Dynamic evaluation system
