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权责清单视域下审计助推乡村振兴模式研究

Research on Auditing to Promote Rural Revitalization and Shared Development from the Perspective of the List of Powers and Responsibilities
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摘要 “三农”问题是关系国计民生的根本性问题,“三农”工作的重心是全面推进乡村振兴,为确保乡村振兴战略实施的有效性,必须充分发挥审计的监督保障功能。基于“理论基础—实施机制—实施路径”的逻辑,梳理审计助推乡村振兴的理论基础,构建全覆盖监督机制、全员参与动力机制、三重预防机制、多元协同机制、渐进式反馈机制,夯实审计助推乡村振兴共享发展的保障作用,提出审计助推乡村振兴共享发展的实施路径,借以规范公共权力运行,全面推进乡村振兴共享发展。 The“three rural”issues are fundamental issues related to the national economy and people’s livelihood,and the focus of“three rural”work is to comprehensively promote rural revitalization. In order to ensure the effectiveness of the implementation of the rural revitalization strategy,it is necessary to give full play to the supervision and guarantee function of auditing. Based on the logic of theoretical basis-implementation mechanism-implementation path,this paper sorts out the theoretical basis of auditing to promote rural revitalization,and constructs a full-coverage supervision mechanism,a full-staff participation dynamic mechanism,a triple prevention mechanism,a multi-cooperative mechanism and a progressive feedback mechanism,to consolidate the guarantee role of auditing in boosting rural revitalization and shared development,and then propose an implementation path for auditing to boost rural revitalization and shared development,so as to standardize the operation of public power and comprehensively promote rural revitalization and shared development.
作者 郝淑娟 刘斯琴高娃 HAO Shu-juan;LIU Siqin-gaowa(School of Management,Inner Mongolia Minzu University,Tongliao 028043,China)
出处 《内蒙古民族大学学报(社会科学版)》 2022年第3期76-81,共6页 Journal of Inner Mongolia Minzu University:Social Sciences
基金 内蒙古自治区教育厅人文社科重点项目“内蒙古乡村治理体系的矛盾、转型困境及破解之策”(项目编号:NJSZ22464)的研究成果。
关键词 权责清单 审计 乡村振兴 实施路径 List of rights and responsibilities Audit Rural revitalization Implementation path
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