普惠金融政策跟踪审计机制构建研究

Study on Real Time Audit Mechanism of Inclusive Financial Policy Implementation

当前,我国普惠金融政策尚存在政策执行不到位、政策绩效不高等问题,需要进一步加强审计监督。普惠金融政策跟踪审计承载着落实普惠金融主体责任、纠正普惠金融政策偏差、防范化解普惠金融风险三大目标。本文针对普惠金融政策跟踪审计存在的问题,基于普惠金融政策跟踪审计的特点和目标,从普惠金融政策传导机制出发,构建了从普惠金融政策制定、执行到政策效果全过程的审计运行机制和配套措施。为进一步提高普惠金融政策跟踪审计的效率和质量,需要加强审计协同,构建纵向联动、横向协调互补的审计协同机制;建立普惠金融大数据审计信息平台加强大数据技术在普惠金融政策跟踪审计中的运用;构建普惠金融政策跟踪审计"定责"与"追责"相结合的普惠金融治理问责体系。

During the implementation of China's inclusive financial policy,there still exists problems such as inadequate implementation and low performance.It has three goals,namely,assuming inclusive financial responsibilities,offsetting policy errors and mitigating risks.Based on its characteristics,goals and potential flaws as well as transmission mechanism,this paper puts forward an operating mechanism for inclusive financial policy real time audits,including policy making and implementation,and its supporting measures.In order to further improve its efficiency and quality,it is necessary to implement an audit coordination mechanism,to improve the big data audit information platform and to strengthen the application of big data analytics.It is also necessary to establish an accountability system highlighting both responsibility and accountability.