摘要
消费政策跟踪审计是推动构建以国内大循环为主体、国内国际双循环相互促进的新发展格局的重要选择。文章以“消费券”政策为例,从审计属性、审计内容与重点、审计范围与依据等维度明确了消费政策跟踪审计的主要特征,围绕审计主体、审计客体、审计对象、审计环境、审计目标、审计方法、审计成果及利用等构建了消费政策跟踪审计的基本理论框架。基于现阶段我国消费政策跟踪审计机制有待健全优化的典型事实,有必要从构建多元化协同审计体系、搭建跟踪审计信息化平台、统筹打造融合式审计项目和推进“研究型”消费审计工作等维度出发,推动消费政策跟踪审计在有效畅通国内大循环和加快培育完整内需体系中发挥监督作用。
The consumption policy tracking audit is important choice to promote the construction of new devel-opment pattern with the domestic circulation being the main body,and both domestic and international circulations promoting each other.This paper takes the“consumption coupon”policy as an example to clarify the main char-acteristics of consumption policy tracking audit from audit attributes,audit contents and focus,audit scope and ba-sis,and so on.Meanwhile,we further construct the basic theoretical framework of consumption policy tracking audit around the audit subject,audit object,audit content,audit environment,audit objective,audit method,audit results and utilization,etc.Based on the typical fact that the current consumption tracking audit mechanism in China needs to be completed and optimized,it is necessary to build the diversified collaborative audit system,construct the track-ing audit information platform,make integrated audit projects,and promote“research-based”consumption audit practices,etc.,with a view to promoting the supervision role of consumption policy audit in effectively smoothing the domestic circulation and accelerating the cultivation of a complete system of domestic demand.
作者
南永清
后天路
贺鹏皓
NAN Yongqing;HOU Tianlu;HE Penghao(School of Government Audit,Nanjing Audit University,Nanjing 211815,China;Bank of Jiangsu Nanjing Branch,Nanjing 210005,China)
出处
《经济论坛》
2023年第5期141-152,共12页
Economic Forum
基金
国家社科基金青年项目“预期不确定性影响家庭异质性消费行为的机理与政策优化研究”(20CJL034)。
关键词
政策跟踪审计
消费政策
“研究型”审计
双循环格局
Policy tracking audit
Consumption policy
Research-based auditing
Double circulation pattern
