粮食安全是国家安全的重要基础，是关乎国计民生的“国之大者”。当前粮食安全政策落实面临耕地占补平衡制度落实难、耕地“非粮化”“非农化”、农业财政资金监管难等多重困境，需要加强监督管理。然而，传统审计模式因审计重点难以锁定、问题发现能力不足、审计力量与任务不匹配等缺陷，难以有效应对粮食安全政策落实中的重重挑战。研究型审计以其宏观性、本质性、多维性和创新性特征，能够突破传统审计的局限性，沿着“政治-政策-项目-资金”穿透式分析路径，通过靶向聚焦关键环节、动态优化审计流程、多维强化结果运用，系统揭示政策执行中的深层次问题，为破解粮食安全政策执行偏差、防范系统性风险、构建长效保障机制提供科学方案，促进粮食安全政策的有效落实。

Food security serves as a crucial foundation of national security and a fundamental interest concerning the economy of a country and its people’s well-being. Currently, the implementation of the food security policy faces multiple challenges: difficulties in enforcing the cultivated land requisition-compensation balance system (CLRCBS), the encroachment of arable land for non-agricultural and non-grain production purposes, and inadequate supervision of agricultural fiscal funds—all necessitating strengthened oversight and governance. However, traditional audit model, due to limitations such as difficulty in targeting audit priorities, insufficient problem-detection capabilities, and a mismatch between audit resource and tasks, are often inadequate in addressing the obstacles in policy implementation. Research-oriented audit (ROA), characterized by its macro level perspective, essentialist approach, multidimensional analysis, and innovative methodologies, transcends the constraints of traditional audit. By adopting a “politics-policy-project-funding” analytical framework, ROA systematically uncovers deep-seated issues in policy implementation through targeted focus on critical nodes, dynamic optimization of audit processes, and multidimensional application of audit findings. This approach provides scientific solutions to rectify deviations in food security policy execution, mitigate systemic risks, and establish long-term safeguard mechanisms, thereby ensuring the effective implementation of food security policies.

F239.4

湖南省审计厅2024年招标重点课题（24SJZD0401）