摘要
脱贫攻坚战的胜利离不开包括审计在内的党和国家监督体系的合力监督。本文基于“审计揭示”与“审计整改”双重视角,构建了精准扶贫政策跟踪审计评价体系,以该体系为评价基础,引入囊括惩罚型状态变权向量、混合型状态变权向量在内的变权层次分析法,对重大政策跟踪审计报告进行分析。结果显示,随着精准扶贫工作的不断深入,扶贫政策实施效果不断提升,且评价当年精准扶贫政策实施效果较上年提升幅度有所上升;同时,随着审计机关逐渐开展精准扶贫政策跟踪审计工作,监督绩效逐年提升,督促整改效果越来越好。
The victory of the fight against poverty is inseparable from the joint supervision of the party and the state supervision system,including audit.Based on a dual perspective of audit revelation and audit rectification,this paper builds a policy implementation real-time audit evaluation system for targeted poverty alleviation policies,and then this paper uses this system to analyze major policy implementation real-time audit reports by variable weight analytic hierarchy process.This model includes penalty state variable weight vector and mixed state variable weight vector.The results show that with the continuous deepening of targeted poverty alleviation,the implementation effects of poverty alleviation policies is constantly improving,and the evaluation of the implementation effects of targeted poverty alleviation policies in that year has increased compared with that in the previous year;at the same time,as audit agencies gradually carry out targeted poverty alleviation policy implementation real-time audit,the performance of supervision has improved year by year,and the effect of rectification has been getting better and better.
作者
王帆
褚茂康
Wang Fan;Chu Maokang(School of Accounting,Zhejiang Gongshang University)
出处
《中国审计评论》
2021年第2期11-32,共22页
China Auditing Review
基金
中国博士后科学基金第69批面上资助“政策跟踪审计推动国企高质量发展政策落实的机制研究”(2021M692240)
国家社科青年基金项目“精准扶贫政策跟踪审计耦合机制研究”(18CGL039)
关键词
政策跟踪审计评价
精准扶贫
审计揭示
审计整改
policy implementation real-time audit evaluation
targeted poverty alleviation
audit revelation
audit rectification
作者简介
王帆(1983-),女,河南新乡人,浙江工商大学会计学院教授、审计署审计科研所博士后,管理学博士,主要研究方向为国家审计;褚茂康(1996-),男,浙江台州人,浙江工商大学会计学院硕士研究生,主要研究方向为国家审计
