乡村振兴实践与研究型审计的嵌入

Rural revitalization practices and involvement of research-based auditing

在全面建设社会主义现代化的奋斗道路上,农村发展问题是阻碍我们前进脚步的一座大山,乡村振兴战略作为解决“三农”问题的总抓手,对解决农村问题、实现第二个百年奋斗目标具有全局性意义,而研究型审计则是协助乡村振兴战略实施的重要帮手。通过梳理乡村振兴战略的政策背景以及研究型审计的内涵与作用,分析开展乡村振兴审计的现实困境,理清乡村振兴实践中研究型审计的主要内容,结合审计项目的开展过程,从审前、审中、审后3个阶段提出建议。

To revive the nation,the countryside must be revitalized.General Secretary Xi Jinping addressed the needs tocomprehensively promote rural revitalization on Twentieth Party Congress,and pointed out that“the most arduous and burdensome tasks in comprehensively building a modern socialist country still lies in the countryside”.The strategy of revitalizing the countryside,as the overall approach to solving the“three rural problems”,is of overall significance to solving the rural problem and achieving the second hundred-year goal.Rural revitalization has become an important part of China’s efforts to build a new development pattern and promote high-quality development.In the journey to fulfill the goal of the second one-hundred-year,it is necessary to continue to promote the comprehensive revitalization of the countryside,and steadily promote the full realization of strong agriculture,beautiful countryside and rich farmers.Research-based auditingis an important helper in assisting the implementation of the rural revitalization strategy.State audit is an important part of the Party and State supervision system.At different historical periods and stages of development,the Party and the State have entrusted audit supervision with important responsibilities.At present,China is focusing on the 2035 vision,building socialist modernization with all-out efforts,and comprehensively promoting the rural revitalization strategy,which puts forward higher requirements for audit supervision in the new era.The rural revitalization strategy has a large volume of projects,a wide range of related policies and funds,and the audit supervision process often faces the dilemma of lacking of consensus on the classification of funds and difficulty in audit implementation.The state audit is in urgent need to find new solutions to a series of practical difficulties in the audit of rural revitalization projects.The“14th Five-Year Plan”for audit development proposes to actively carry out research-based audits,which provides an opportunity to solve the problems in rural revitalization audits.In practice,some grass-roots auditing institutions have applied research-based auditing to rural revitalization auditing practice,which has achieved remarkable results and greatly improved the efficiency and effectiveness of the implementation of rural revitalization strategy.Combined with the research views of scholars,the research-based audit in this paper refers to the use of scientific research in the audit process of rural revitalization-related policies and projects by the auditing institutions,to solve the current practical problems in rural revitalization audits,and help the implementation of the rural revitalization strategy.In the face of the new tasks and requirements brought about by the implementation of the rural revitalization strategy,the audit should not only reveal the problems,but also analyze the systemic reasons behind the problems,conduct in-depth research and analysis of the typicality and universality of the problems,and provide practical and theoretical support for the improvement of the relevant mechanisms,so as to promote the realization of the rural revitalization strategy.With the in-depth promotion of the rural revitalization strategy,the problems of insufficient grasp of the laws,inconsistent norms,in-depth organization,slow updating of technical methods,and imperfect performance evaluation standards in the rural revitalization audit practice are becoming more and more prominent,which makes it difficult to truly play the function of audit supervision.In view of this series of dilemmas faced by audit supervision in the implementation of rural revitalization strategy,it is necessary to carry out exhaustive investigation and research,identify the focus point,and fundamentally solve the problems in order to help the implementation of rural revitalization strategy.Therefore,there is an urgent need to introduce research-oriented auditing in rural revitalization practice,increase the research efforts on the law of auditing business,the use of standards,organizational methods,technical methods,evaluation standards,to achieve a full range of research to promote auditing,and at the same time from the pre-auditing,auditing,and post-auditing all-round increase in the research efforts at the practical level of the research thinking and methodology through the entire workflow of rural revitalization auditing,to safeguard the implementation of the strategy of rural revitalization.Standing at a new historical starting point,auditing institutions at all levels should learn,carry out and apply research-based auditing as soon as possible.