会计学院知识库

    中国人口位居世界首列且占地面积居世界前三，突发性公共事件尤为突出。 我国相关法律规定，各级人民政府应当积极组织相关的专家学者以及技术负责人 员分析与研讨突发事件中可能存在的隐患与可能造成的不良影响，采取及时的应 对策略。根据《国家突发公共卫生事件应急条例》（2003）的相关规定，国家相 关各部门应充分做好资金物资的援助、保障经费充足、加大后勤力度以积极配合 突发性公共卫生事件的防控工作需要。根据我国相关管理办法的规定，应急工作 刻不容缓，应当时刻保持预防预警能力，积极向高度标准化靠拢，努力完善相关 监督机制，强化对资金物资的管控能力。《“十三五”国家审计工作发展规划》指 出，突发性公共卫生事件全过程跟踪审计与我国人民生活息息相关，审计各部门 应该保持积极的心态，不断去探索试行该过程。目前还未有一个综合规范的指标 体系能够对突发性公共卫生事项进行评价，主要原因是由于被执行的对象涉及的 部门多且利益相关方复杂，与跟踪审计的流程有所不同，因此产生的效果也有差 异，无法准确评价，这就为本文留下了一定的研究空间。

    本文以 X 市 2018-2020 年突发性公共卫生事项为案例，通过对资料的梳理与 研究，指出 X 市突发性公共卫生事项跟踪审计评价内容方面存在着审计时点落 后、审计不够规范等问题。其次本文以危机生命周期理论为出发点，通过政府绩 效审计的相关评价指标，构建出了危机四个阶段的突发性公共卫生事项跟踪审计 评价指标体系，以一系列的分析与总结来给构建的相应指标赋予准确的权重；最 后，本文将 X 市 2018-2020 年突发性公共卫生事项的有关资料进行汇总整理并 归集为可视化数据，通过已构建的相关评价指标体系，整体分析评价“十三五” 期间，X 市突发性公共卫生事项跟踪审计执行的相关情况，得出该市突发性公共 卫生事项整体工作执行情况良好，并有针对性的提出改进意见与建议，充分将科 学性与实用性运用到所构建的指标体系当中，希望对突发性公共卫生事项跟踪审 计评价工作在理论基础与实践上提供一些借鉴，能够对相关事项的有效执行提供 一定的保障。

    China's population ranks first in the world and its land area is among the top three in the world, and emergencies are particularly prominent. According to the relevant provisions of my country's "Emergency Response Law", people's governments at all levels should actively organize relevant experts, scholars and technical personnel to analyze and discuss possible hidden dangers and possible adverse effects in emergencies, and adopt timely response strategies. . According to the "National Public Health Emergency Response Regulations" (2003), relevant national departments should fully provide financial and material assistance, ensure adequate funding, and increase logistics to actively cooperate with the prevention of public health emergencies. Control work needs. According to my country’s relevant management measures, emergency work should not be delayed. It is necessary to maintain preventive and early warning capabilities at all times, actively move closer to a high degree of standardization, strive to improve relevant supervision mechanisms, and strengthen the management and control of funds and materials. The "Thirteenth Five-Year" National Audit Work Development Plan pointed out that the follow-up audit of the whole process of emergent public health events is closely related to the lives of the people of our country, and all audit departments should maintain a positive attitude and continue to explore and try this process. At present, there is no comprehensive and standardized indicator system that can evaluate emergent public health matters. The main reason is that the execution targets involve many departments and the stakeholders are complicated, which is different from the follow-up audit process. There are also differences in the effects of the results, which cannot be accurately evaluated, which leaves a certain amount of research space for this article.

    This article takes the emergent public health events in X City from 2018 to 2020 as a case. After sorting out, studying and summarizing a large amount of literature and data, through analyzing the implementation of emergent public health events in X City and the status quo of follow-up audit evaluation, it is pointed out that X There are certain deficiencies in the content of the follow-up audit and evaluation of sudden public health matters in the city. Secondly, this article takes the crisis life cycle theory as the starting point, and through the relevant evaluation indicators of government performance audits, constructs a four-stage emergency public health event follow-up audit evaluation index system. The specific content has 1 target level and 4 stages. Levels and 23 procedural levels (relevant indicators), through a series of analysis and evaluations to give accurate weights to the corresponding indicators constructed; finally, this article summarizes the relevant data of the emergency public health events in City X from 2018 to 2020 Organize and aggregate the data into visual data. Through the relevant evaluation index system that has been constructed, the overall analysis and evaluation of the implementation of the follow-up audit of emergency public health events in City X during the "Thirteenth Five-Year Plan" period has resulted in the emergence of public emergency in the city. The overall performance of health matters is well executed, and targeted improvement opinions and suggestions are put forward. The scientificity and practicability are fully applied to the constructed index system. It is hoped that the follow-up audit and evaluation of sudden public health matters will be based on the theory. Provide some reference in practice, which can provide a certain guarantee for the effective implementation of related matters.