乡村振兴中政策跟踪落实审计的优化路径

Optimization path of policy tracking and implementation audit in rural revitalization

乡村振兴战略是国家发展农业农村的重要政策,是解决发展问题的重要手段,政策跟踪审计在推进战略实施中起到重要的监督和支持作用,由于政策内容多等因素的影响,政策跟踪审计目前存在着部分弊端。文章阐述了乡村振兴战略与政策跟踪审计的内在逻辑,同时结合审计署2019年6号审计公告分析了目前跟踪审计存在的可能问题,并指出了一些优化跟踪审计问题的建议。

Rural revitalization strategy is an important policy for the country to develop agriculture and rural areas and it is an important means to solve development problems.Policy tracking audit plays an important role in supervising and supporting the implementation of the strategy.Due to the influence of many factors such as broad policy content,there are some drawbacks in policy tracking audit at present.This paper expounds the internal logic of rural revitalization strategy and policy tracking audit,and analyzes the possible problems existing in the current tracking audit combined with the audit announcement No.6 of the National Audit Office in 2019,and points out some suggestions for optimizing the tracking audit problems.