会计学院知识库

随着我国经济发展不断步入新轨道，在此背景下，国家为进一步巩固当前形势，发展未来经济，出台了一系列保障国内民生的宏观经济政策，这些政策的颁布也在我国近两年抗击新冠肺炎疫情、抵御疫情对经济、民生的影响方面发挥了至关重要的作用。其中，“六稳”、“六保”政策的提出与不断地落实对我国多方面的发展都提出了更高的要求，“稳就业”、“保就业”是其中最重要的一部分，党中央、国务院在多次会议中做出强调，“必须把就业摆在更加突出的地位”。就业的重要性应落实到具体的就业政策落实中去，各地方政府应积极推动稳就业政策的平稳落地，各级审计机关积极履行审计责任，为稳就业政策落实进行全过程的政策落实跟踪审计。 但是在稳就业政策落实跟踪审计中，往往存在着缺少系统的、实用的跟踪审计评价体系的问题，不利于对稳就业政策落实进行评价。因此，对稳就业政策跟踪审计评价进行研究具有较强的现实意义。

    首先，本文第一部分主要是对当前的国内外最新研究成果进行梳理，在了解了其他专家学者的研究成果的基础上，确定本文所用到的理论基础；其次，对C市的稳就业政策落实情况进行了案例介绍，包括C市的概况、就业人口的特点、C市现行的配套政策等等，并着重分析了C市审计评价现状、存在的问题以及问题产生的原因；再次，基于以上所做的工作，本文选取C市为案例，以“形式”、“事实”、“价值”作为评价维度，以模糊层次分析法作为评价方法，以定性与定量结合、综合性等作为指标选取原则，构建了一套科学合理的稳就业政策落实跟踪审计评价指标体系；最后以构建的跟踪审计评价指标体系为标准，对C市的稳就业政策落实情况实施跟踪审计评价。

As China's economic development continues to enter a new track, in this context, to further consolidate the current situation and develop the future economy, the country has introduced a series of macroeconomic policies to ensure the people's livelihood in China. The promulgation of these policies has also played a vital role in fighting the COVID-19 epidemic in the past two years and resisting the impact of the epidemic on the economy and people's livelihood. Among them, the policy of "six stability" and "six guarantees" and its continuous implementation have put forward higher requirements for China's development in various aspects. "Stable employment" and "employment guarantee" are the most important part of it. The CPC Central Committee and The State Council have emphasized in many meetings that "employment must be placed in a more prominent position". The importance of employment should be reflected in the implementation of specific employment policies. Local governments should actively promote the steady implementation of employment policies, and audit institutions at all levels should actively fulfill their audit responsibilities and conduct follow-up audits of the whole process of policy implementation in order to ensure stable employment policies. However, in the follow-up audit of the implementation of stable employment policies, there is often a lack of systematic and practical follow-up audit evaluation system, which is not conducive to the evaluation of the implementation of stable employment policies. Therefore, it is of great practical significance to study the follow-up audit evaluation of stable employment policy.

First of all, the first part of this paper mainly combs the latest research results at home and abroad, and determines the theoretical basis used in this paper on the basis of understanding the research results of other experts and scholars; Secondly, it introduces the implementation of the stable employment policy in C city, including the general situation of C city, the characteristics of the employed population, the current supporting policies in C city, etc., and emphatically analyzes the present situation, existing problems and causes of the problems in C city's audit evaluation. Thirdly, based on the above work, this paper selects C city as a case, takes "form", "fact" and "value" as evaluation dimensions, takes fuzzy analytic hierarchy process as evaluation method, and takes qualitative and quantitative combination and comprehensiveness as index selection principles to construct a scientific and reasonable evaluation index system for tracking and auditing the implementation of stable employment policy. Finally, based on the established follow-up audit evaluation index system, the follow-up audit evaluation is carried out on the implementation of the stable employment policy in C city.