脱贫攻坚政策落实跟踪审计:脱贫监督治理效应与理论溯源

Following up Audit on the Implementation of Poverty Alleviation Policies:the Governance Effect of Poverty Alleviation Supervision and Theoretical Origin

监督、考核与评价过渡期内脱贫攻坚政策的贯彻落实情况是巩固拓展脱贫攻坚成果、确保脱贫质量和实现脱贫可持续性的重要内容。政策落实跟踪审计作为一种独立的外部监督治理机制,具有预防、揭示、抵御、鉴证、评价和问责的监督保障功能,能够发挥对脱贫攻坚从政策制定、执行直至实施效果的事前预防、事中监控与事后问责的脱贫监督治理效应,是服务脱贫攻坚重要而有效的监督工具。开展脱贫攻坚政策落实跟踪审计具有坚实的理论基础,研究发现:委托—代理理论是开展脱贫攻坚政策落实跟踪审计的底层逻辑,公共受托责任理论是核心、出发点和归宿,而新公共管理理论则是直接动因。厘清脱贫攻坚政策落实跟踪审计的脱贫监督治理效应及其理论基础,旨在丰富中国特色扶贫政策绩效审计的基础理论研究,为后扶贫时代大力开展脱贫攻坚政策落实跟踪审计实践及其全覆盖提供学理支撑。

To supervise,assess and evaluate the implementation of the poverty alleviation policy in the transitional period is an important part of consolidating and expanding the achievements of poverty alleviation,ensuring the quality of poverty alleviation and realizing the sustainability of poverty alleviation.As an independent external supervision and governance mechanism,follow-up audit of policy implementation has the functions of prevention,disclosure,resistance,authentication,evaluation and accountability.It can play the role of pre prevention,in-process monitoring and post accountability of poverty alleviation from policy formulation,implementation to implementation effect Governance effect.Therefore,it is an important and effective supervision mechanism and tool to serve poverty alleviation.It is found that the principal-agent theory is the underlying logic of the follow-up audit of policy implementation of the poverty alleviation policy,the public accountability theory is the core,starting point and destination,and the new public management theory is the direct motivation.