以审计监督助推乡村振兴战略发展路径研究

Research on the Development Path of Rural Revitalization Strategy Assisted by Audit Supervision

开展好乡村振兴审计工作既是审计机关的重要职责和神圣使命,也是保障乡村振兴战略有效实施的关键环节,具有十分重要的现实意义。乡村振兴审计重点聚焦农村产业项目发展、粮食安全战略落实、农村人居环境整治、脱贫对象动态监测、农业面源污染治理等方面。涉农政策性较强、准确把握难度大,审计数据体量大、数据获取验证难,涉农审计任务重、基层审计人员少,涉农项目资金多、审计覆盖面较窄,处理标准统一难、审计整改效果差,这些是当前乡村振兴审计的难点所在。因此,在今后的乡村振兴审计工作中,要不断提高政治站位,加强涉农政策理论研究;科学制定审计计划,努力实现涉农审计全覆盖;聚焦审计主责主业,强化审计成果转化能力;优化项目组织方式,加强全省“一盘棋”管理;创新审计方式方法,建设高素质审计干部队伍。

Carrying out the audit work of rural revitalization well is not only an important duty and sacred mission of audit institutions,but also a key link to ensure the effective implementation of rural revitalization strategy,which has a great practical significance.The rural revitalization audit focuses on the development of rural industrial projects,implementation of food security strategies,improvement of rural living environment,dynamic monitoring of poverty alleviation targets,and control over pollution from non-point agricultural sources.The agriculture-related policies are strong and they are difficult to accurately grasp,the audit data volume is large and the data are difficult to acquire and verify,the task of agriculture-related audit is heavy and there are fewer grass-roots auditors,the agriculture-related projects have more funds and the audit coverage is relatively narrow,and the handling standards are difficult to unify and the audit rectification effect is poor.These are the difficulties of the current rural revitalization audit.Therefore,in the future audit work of rural revitalization,it is necessary to continuously raise the political position and strengthen the theoretical research of agriculture-related policies,to scientifically formulate the audit plan and strive to achieve full coverage of agriculture-related audit,to focus on the primary duty of audit and enhance the transformation ability of audit results,to optimize the project organization mode and strengthen the province's unified management,and to innovate the audit methods and build a team of high-quality audit cadres.