精准扶贫政策落实跟踪审计研究进展——兼论后精准扶贫时代扶贫政策落实跟踪审计的研究进路

Research Progress of Tracking Audit on Implementation of Targeted Poverty Alleviation Policy——On the Research Approach of Tracking Audit of Poverty Alleviation Policy Implementation in Post Targeted Poverty Alleviation Era

加强对精准扶贫政策落实跟踪审计经验与不足的提炼和总结,以中国精准扶贫政策落实跟踪审计实践贡献扶贫绩效审计的理论增量具有重要意义,是丰富和发展中国特色扶贫绩效审计理论的重要内容。基于此,从精准扶贫政策落实跟踪审计的基础理论、评价标准与指标体系构建、实践困境与解决对策、实证检验和扶贫资金绩效审计五方面系统回顾了精准扶贫政策落实跟踪审计的研究脉络,并对其研究现状进行评述。在此基础上对后精准扶贫时代扶贫政策落实跟踪审计的研究进路作了展望。在精准扶贫攻坚战全胜的背景下科学梳理精准扶贫政策落实跟踪审计研究的得与失,不仅能为新时代深入推进扶贫政策落实跟踪审计的理论研究与实践探索提供有益参考,更重要的是为2020年后精准扶贫时代加强脱贫攻坚同乡村振兴有效衔接的政策落实跟踪审计实践及其全覆盖提供理论基础、经验借鉴与实践启示。

It is of great significance to strengthen the extraction and summary of the experience and shortcomings of tracking audit of implementation of targeted poverty alleviation policies,and contribute to the theoretical increment of poverty alleviation performance audit through the practice of tracking audit of implementation of targeted poverty alleviation policies in China,which is an important content of enriching and developing the tracking audit theory of implementation of targeted poverty alleviation policies with Chinese characteristics.Based on this,this paper systematically reviews the research context of tracking audit of implementation of targeted poverty alleviation policies from basic theoretical research,evaluation standards and index system construction,practical difficulties and solutions,empirical test and performance audit of targeted poverty alleviation funds,and reviews its research status.On this basis,the research approach of tracking audit of poverty alleviation policy implementation in the post targeted poverty alleviation era is prospected.Under the background of the victory of targeted poverty alleviation campaign,scientifically sorting out the gains and losses of tracking audit research on implementation of targeted poverty alleviation policies can not only provide useful reference for the theoretical research and practical exploration of tracking audit on implementation of targeted poverty alleviation policies in the new era,but also more importantly provide theoretical basis,experience reference and practice enlightenment for strengthening tracking audit of policy implementation and its full coverage of the effective connection between poverty alleviation and rural revitalization in the era of targeted poverty alleviation after 2020.