政府注意力配置如何影响粮食安全政策落实跟踪审计效能——基于Y市审计工作报告的文本分析

How Government Attention Allocation Affects the Effectiveness of Follow-Up Audits in Food Security Policy —A Textual Analysis of Audit Work Reports in City Y

摘要: 粮食安全是国家安全的重要根基，政策落实跟踪审计是国家审计保障粮食安全的重要方式。本文引入审计注意力理论，以审计目标、对象、内容和结果为观察环节，综合考察注意力的指向、强度、广度和持续性，并基于Y市审计实践分析注意力配置对审计效能的影响。研究发现，Y市存在审计目标细化不足、对象聚焦不够、内容深度有限及结果开发利用不充分等问题，制约了问题识别、整改落实和制度改进。据此，应根据政策任务动态调整注意力指向，统筹审计对象与内容，强化结果利用和持续反馈，推动有限审计资源向关键领域配置，以提升粮食安全政策落实跟踪审计效能。

Abstract: Food security is a cornerstone of national security, and policy implementation follow-up auditing is an important means by which government auditing safeguards food security. Drawing on audit attention theory, this study takes audit objectives, auditees, audit content, and audit results as the main analytical stages and comprehensively examines the orientation, intensity, breadth, and continuity of audit attention. Based on the audit practices of Y City, it analyzes how attention allocation affects audit effectiveness. The findings reveal insufficient specification of audit objectives, inadequate focus on auditees, limited depth of audit content, and underutilization of audit results, which constrain problem identification, corrective action, and institutional improvement. Accordingly, audit authorities should dynamically adjust the orientation of attention in response to policy tasks, coordinate the selection of auditees with audit content, strengthen the utilization of audit results and sustained feedback, and channel limited audit resources toward priority areas, thereby enhancing the effectiveness of food security policy implementation follow-up auditing.