扶贫审计在脱贫攻坚中的作用机制及对乡村振兴的启示

The function mechanism of poverty alleviation audit in poverty alleviation and its enlightenment to rural revitalization

结合2016—2019年22个省级横截面数据对扶贫审计促进脱贫攻坚的效果进行检验,阐述扶贫审计在脱贫攻坚中的作用机制。结果显示:扶贫审计功能发挥能够显著促进地区脱贫攻坚工作的顺利开展。进一步分析发现,虽然专项审计具有一定的滞后性,但是跟踪审计具有较强的时效性,两种结合能够持续提高脱贫攻坚效果。提出在巩固拓展脱贫攻坚成果和乡村振兴审计中找准促进乡村振兴的政策建议:(1)创新乡村振兴审计开展方式;(2)强化专项审计和跟踪审计;(3)创新乡村振兴审计工作机制;(4)加强对乡村振兴审计查出问题整改过程的跟踪督促检查;(5)推动乡村振兴审计整改结果的综合运用。

Combining the cross-sectional data of 22 provinces from 2016 to 2019,this paper expounds the function mechanism of poverty alleviation audit in poverty alleviation,and tests the effect of poverty alleviation audit on poverty alleviation.The results show that the poverty alleviation audit function has significantly promoted the effect of poverty alleviation in the region.Furthermore,it is found that although there are certain time lag of special audit,which the poverty alleviation audit has a strong timeliness.With the combination of these two audits,the effect of poverty alleviation can continuously improve.This paper is conducive to give policy recommendations onthe effective connection between consolidating the achievements of poverty alleviation and rural revitalization audit for rural revitalization:(1)innovating the working method of rural revitalization audit;(2)strengthen special audit and follow-up audit;(3)innovating the audit mechanism of rural revitalization;(4)strengthen the tracking,supervision and inspection of the rectification of the problems found in the rural revitalization audit;(5)promote the comprehensive application of the rectification results of rural revitalizationaudit.