Tracking Audit Evaluation Of Environmental Protection Policy Implementation

In 2019,the Central Audit Committee was set up,and at its first Congress,General Secretary Xi Jinping called for more efforts to tracking audit of the implementation of the Party Central Committee’s major policies and measures auditing.Major policies cover a wide range,including: poverty alleviation,environmental protection,government streamlining,etc.In 2016,the 13 th five-year plan on Ecological and environmental protection was promulgated,setting forth targets for environmental protection and improvement.It is planned that by 2020,overall ecological and environmental quality will be improved.Audit should not only check and accept the results of environmental governance,but also evaluate the implementation of environmental protection policies.Environmental protection policy involves many projects,large funds and wide scope,it is difficult to audit.At present,although the audit of major policies has been carried out in a comprehensive way,the audit of environmental protection policies has just begun and is still in the exploratory stage.On this basis,this paper constructs a tracking audit evaluation system for the implementation of environmental protection policies,so as to study the implementation of environmental protection policies and carry out audit evaluation.First of all,this paper analyzes the status and problems of tracking audit of Environmental Protection Policy Implementation,and demonstrates the urgency and necessity of constructing the evaluation system of tracking audit of Environmental Protection Policy Implementation.Then,under the guidance of the theory of sustainable development,the theory of public fiduciary responsibility and the theory of state governance,the evaluation indexes were refined according to the principle of selecting scientific indexes,and the model was David Stuart Easton’s political system theory,combining the method of expert investigation and analytic hierarchy process(AHP),the evaluation system of tacking audit of Environmental Protection Policy Implementation is established and evaluated.Finally,the evaluation system and the fuzzy comprehensive evaluation method are used to evaluate the implementation effect of the environmental protection policy in C city,and the conclusion is drawn that theoverall situation of its environmental protection policy is good,which is consistent with the city’s title of "beautiful landscape city" and verifies the feasibility of the system.At the same time,the evaluation status of each specific index is analyzed in detail,and the experience and shortage of C city in the implementation process of environmental protection policy is obtained,which provides reference for the implementation of environmental protection policy in other cities.In order to improve the tracking audit evaluation system of environmental protection policy,this paper puts forward three suggestions: to improve the law of tracking audit of environmental protection policy,to provide basis for audit work;the establishment of Environmental Policy Audit Evaluation Index Database to improve the flexibility of the evaluation system;pay attention to the analysis of the results of the evaluation system to improve the utilization rate of the audit results.In the tracking audit of the implementation of environmental protection policies in the future,the system can be used on different types of environment according to the selection of audit indicators and audit evaluation.