国家审计如何提升贫困地区农村居民收入?——兼论5年过渡期巩固拓展脱贫攻坚成果的审计应对策略

How Can National Audit Improve the Income of Rural Residents in Poverty-stricken Areas?Also on the Audit Countermeasures for Consolidating and Expanding the Achievements of Poverty Relief in the 5-year Transition Period

选取2013—2019年的省级面板数据,研究国家审计对贫困地区农村居民收入的影响,结果表明:(1)国家审计能够显著提升贫困地区农村居民的人均可支配收入。(2)督促财政资金的持续投入、提升财政资金管理的规范程度和绩效水平是国家审计提高贫困地区农村居民收入的重要机制。(3)在绩效导向文化消极、信息技术水平较高的地区,国家审计对贫困地区农村居民收入的提升效应更显著。研究结论可以为国家审计聚焦乡村振兴专项资金的真实合法效益,巩固拓展脱贫攻坚成果同乡村振兴有效衔接提供有益借鉴。

This paper selects provincial panel data from 2013 to 2019 to study the impact of national audit on the income of rural residents in poverty-stricken areas,the results indicate that:(1)National audit can significantly increase the per capita disposable income of residents in poverty-stricken areas.(2)Urge the continuous investment of financial funds,improve the standardization and performance level of financial fund management are important mechanisms for national auditing to increase the income of rural residents in poverty-stricken areas.(3)In regions with negative performance-oriented culture or high levels of information technology,the effect of national audit on improving the income of rural residents in poor areas is more significant.The research conclusion can provide useful reference for the national audit to focus on the true and legitimate benefits of rural revitalization special funds,consolidate and expand the achievements of poverty alleviation and effectively connect with rural revitalization.