后扶贫时代国家审计促进贫困治理的制度供给研究

Research on the Role of National Auditing in Promoting the Institutional Supply in Poverty Governance after Poverty Alleviation

2020年是全面建成小康社会目标实现之年,是全面打赢脱贫攻坚战收官之年。2020年以后,我国将进入“后扶贫时代”,制度供给将在贫困治理中更具全局性、基础性作用。从审计署和7个省级审计机关审计工作报告看,审计始终将促进制度供给作为重要目标和推动解决问题的方式。同时,审计工作报告和调研结果也显示了当前扶贫审计工作还存在一些制度性问题,如思路转变不到位、对政策协同性关注不够、对返贫研究不充分、对现行路径依赖缺乏破解之道等。扶贫资源具有典型的公共池塘资源特征。从这一分析框架出发,建议审计机关通过推动有关部门构建公平合理的资源分配机制、科学有效的政策协调机制、敏感及时的返贫处置机制、低成本且顺畅的路径变迁机制、环环相扣的监督评价机制等,进一步提高后扶贫时代贫困治理效能。

The The year 2020 is not only a decisive one for completing the building of a moderately prosperous society in all respects,but also the concluding year for winning the battle against poverty.China's poverty alleviation will enter the"post-poverty alleviation era"after 2020 and institutional supply will play a more comprehensive and fundamental role in poverty governance.The reports of the National Audit Office and seven provincial-level audit offices show that promoting institutional supply by auditing is always an important goal and methods to solve problems.At the same time,the audit reports and survey results also reveal some institutional supply problems in current poverty alleviation efforts,such as the inadequate change of thinking,insufficient attention to policy coordination,insufficient research on sliding back into poverty,insufficient resolutions on current path dependence,etc.As a public product,the resources invested in poverty alleviation have typical characteristics of public pool resources.Therefore,to energize the governance effectiveness of poverty alleviation,it is recommended to build a fair and reasonable resource allocation mechanism,a scientific and effective policy coordination mechanism,a sensitive and timely return to poverty handling mechanism,and a low-cost and smooth path change mechanism as well as a supervision and evaluation mechanism that could be promoted by government audit institutions.