会计学院知识库

政策是国家和政府为实现一定历史时期任务和目标制定的行为准则，体现国家意志。政策的制定和执行是国家治理能力和水平的重要体现。国家审计在宏观经济管理中发挥关键作用，监督国家重大公共政策落实是国家审计的职责与使命。十九大提出的乡村振兴战略肩负着化解我国新时期社会主要矛盾的历史重担，能够推动农业现代化进程，促进农村全面发展。乡村振兴作为一项重要的公共政策，有着内容覆盖广、影响范围大、与广大人民福祉联系紧密等特性，这就需要权威且独立的国家审计机关介入到政策落实过程中，满足乡村振兴政策全方位、多层次的监督需求。

基于乡村振兴战略实施背景，文章首先对乡村振兴、政策落实跟踪审计等相关内容进行文献回顾，了解国内外学者对其进行的研究，分析乡村振兴政策落实跟踪审计现有研究进展，总结该领域研究成果和不足。其次，阐述乡村振兴政策落实跟踪审计理论基础，界定乡村振兴和政策落实跟踪审计的概念，在文献和基础理论回顾的基础上，探讨我国乡村振兴政策落实跟踪审计和评价的现状与存在的问题。文章借助“四维”审计框架，确定乡村振兴政策在政策落实跟踪审计各阶段的内容，构建以“形式（事前）、事实（事中）、价值和受众（事后）”为维度的评价指标体系，并采用层次分析法求得各层次指标权重，使用模糊综合评价法将评价结果量化，对A市2022年度乡村振兴政策落实情况进行跟踪审计评价，发现A市乡村振兴政策落实情况整体良好。最后，文章对A市乡村振兴政策落实跟踪审计提出“形式、事实、价值、受众”四个维度的优化措施，以期丰富乡村振兴政策落实跟踪审计研究成果。

Policies are codes of conduct formulated by the State and the Government to realize the tasks and objectives of a certain historical period, reflecting the will of the State. The formulation and implementation of policies are important manifestations of a country's capacity and level of governance. State auditing plays a key role in macroeconomic management, and it is the duty and mission of the State audit to monitor the implementation of major national public policies. The rural revitalization strategy put forward by the Nineteenth National Congress of the Communist Party of China shoulders the historical burden of resolving the major social contradictions of the new period in China and is capable of promoting the process of agricultural modernization and the comprehensive development of rural areas. As an important public policy, rural revitalization has a wide coverage of content, a large scope of influence, and is closely linked to the well-being of the general public, which requires authoritative and independent national auditing institutions to intervene in the process of implementing the policy and to satisfy the demand for all-round, multi-level supervision of rural revitalization policies.

Based on the background of the implementation of rural revitalization strategy, the article firstly conducts a literature review on rural revitalization, policy implementation tracking audit and other related contents, understands the research conducted by scholars at home and abroad, analyzes the progress of the existing research on rural revitalization policy implementation tracking audit, and sums up the research results and shortcomings in this field. Secondly, it elaborates on the theoretical foundation of rural revitalization policy implementation tracking audit, defines the concepts of rural revitalization and policy implementation tracking audit, and explores the current situation and problems of rural revitalization policy implementation tracking audit and evaluation in China based on literature and basic theory review. With the help of the “four dimensions” audit framework, the article determines the contents of the tracking audit of rural revitalization policy implementation at each stage, constructs an evaluation system with the dimensions of “form (beforehand), fact (during), value and audience (afterward)”, and adopts the hierarchical analysis method to find the weights of the indicators at each level, and uses the fuzzy comprehensive evaluation method to quantify the evaluation results. The evaluation system is constructed with the dimensions of “form (ex-ante), fact (during), value and audience (ex-post)”, and the weights of the indicators at each level are obtained by the hierarchical analysis method, and the evaluation results are quantified by the fuzzy comprehensive evaluation method. Finally, the article proposes optimization measures in the four dimensions of “form, fact, value and audience” for the tracking audit of rural revitalization policies in City A, to enrich the research results of the tracking audit of rural revitalization policies.