摘要
乡村振兴是实现中国式现代化的应有之义,政策落实跟踪审计是保障乡村振兴实施的有效监督方式。从审计理论看,公共受托乡村振兴责任是开展乡村振兴政策落实跟踪审计的底层逻辑,新公共管理对政府在乡村振兴中绩效与责任的高度关注是直接动因,作用机理在于政策落实跟踪审计具有全流程的动态监督治理功能,即事前审核防控的预防机制、事中纠偏修正的揭示机制和事后整改问责的抵御机制。但基于对审计署乡村振兴政策落实跟踪审计公告文本的考察表明,审计的功能发挥并不充分,表现为预防功能缺位、事前防控预警机制缺失;揭示功能发挥不足、事中纠正机制履行不力;抵御功能不强、事后问责整改机制不完善。为此,必须前置审计关口,充分发挥审计的预防性功能;加强事中监督,及时发挥审计的揭示性功能;健全事后整改问责机制,有效发挥审计的抵御性功能。
Rural Revitalization is the proper meaning to realize Chinese path to modernization.Followup audit of policy implementation is an effective supervision way to promote the implementation of Rural Revitalization.From audit theory,the theory of public accountability for Rural Revitalization is the underlying logic of the follow-up audit of Rural Revitalization policy implementation.The new public management pays close attention to the performance and responsibility of the government in the implementation of rural revitalization is the direct motivation.The function mechanism lies in the follow-up audit of policy implementation,which has the whole process dynamic supervision and governance function,such as pre audit prevention and control,in-process correction and post rectification accountability.However,based on the investigation of the text of audit announcement of follow-up audit of Rural Revitalization policy implementation of the National Audit Office,it is indicated that the function of follow-up audit of policy implementation is not fully played in practice,which is manifested in the absence of preventive function of audit and lack of pre audit prevention and control mechanism;the function of disclosure is insufficient,and the correction mechanism is ineffective;the resistance function is not strong,and the post rectification accountability mechanism is not perfect.Therefore,it is necessary to pre-audit the threshold and give full play to the preventive function of audit;strengthen in-process supervision and give full play to the revealing function of audit in a timely manner;improve the accountability mechanism for post-event rectification and effectively give play to the defensive function of audit.
作者
李晓冬
张敏
马元驹
LI Xiao-dong;ZHANG Min;MA Yuan-ju(School of Business,Renmin University of China,Beijing 100872,China;School of Accounting,Capital University of Economics and Business,Beijing 100070,China)
出处
《经济体制改革》
CSSCI
北大核心
2023年第2期86-94,共9页
Reform of Economic System
基金
国家社会科学基金一般项目“企业参与乡村振兴的行动逻辑及调适策略研究”(20BGL130)。
关键词
乡村振兴
政策落实跟踪审计
生成逻辑
调适策略
审计公告
rural revitalization
follow-up audit of policy implementation
generation logic
adjustment strategies
audit announcement
