摘要
本文梳理了改革开放以来我国的扶贫政策和扶贫审计情况,从强化政治机关意识始终对标对表党中央部署要求等五个方面提炼了国家审计促进脱贫攻坚的经验做法,从推进脱贫攻坚政策措施精准落实落地等角度分析了国家审计促进脱贫攻坚作用的四个具体体现。本文围绕立足新发展阶段、贯彻新发展理念、构建新发展格局带来的新形势、提出的新要求,在巩固拓展脱贫攻坚成果同乡村振兴有效衔接、推进乡村振兴中国家审计如何发挥好作用,提出了国家审计要坚持和延续在促进脱贫攻坚中的好经验好做法,紧扣新政策新要求新变化调整重点审计领域及审计关注重点等政策建议。
The paper reviews the poverty alleviation policies and poverty alleviation audits since the Reform and Opening-up,summarizes the experience on how national audit promotes poverty alleviation from five perspectives including audit institutions’political awareness of aligning with Party Central Committee’s decisions and requirements,and analyzes the four measures taken by national audit such as the promotion of the targeted implementation of poverty relief policies.Under the new context and new requirements brought by the new development stage,new development philosophy and new development paradigm,this paper puts forward the good experience and practice on how national audit could play a better role in consolidating and carrying forward the results of rural revitalization,and suggests that the audit priorities should be adjusted in accordance with new policies,new requirements and changing environment.
出处
《审计研究》
CSSCI
北大核心
2021年第3期11-21,共11页
Auditing Research
基金
国家社会科学基金社科学术社团主题学术研究项目“国家审计在决战脱贫攻坚中的作用研究”(项目批准号:20STA068)的阶段性成果。
关键词
国家审计
脱贫攻坚
乡村振兴战略
national audit
poverty alleviation
rural revitalization strategy
