| Environmental pollution has become one of the three major social problems in the world today.In recent years,people gradually realize the importance of urban environmental quality,but neglect the rural environmental problems.As a large agricultural country,China has a vast rural area and a huge population.The coordinated development of rural economy,society and environment is related to the realization of the grand blueprint of China’s modernization drive.However,due to economic development,various human factors,ecological and natural degradation,rural environmental problems are increasingly prominent,has seriously affected the sustainable development of rural economy,and has long restricted the improvement of agricultural production and farmers’ living standards.In the report to the 19 th national congress of the communist party of China(CPC),General Secretary Xi Jinping put forward the rural revitalization strategy,pointing out that the issue of agriculture and rural farmers is a fundamental issue related to the national economy and people’s livelihood.To achieve the strategic goal of rural revitalization,it is necessary to promote the continuous improvement of rural residential environment.With the steady improvement of rural residential environment in recent years,the corresponding government audit work has been gradually launched.Policy implementation track audit is one of the effective ways to promote environmental governance and an important direction for future audit development.Combining policy track audit and environmental audit,in order to give full play to the role of national audit in environmental management,promote the policy track audit of rural residential environment improvement,ensure national major policy and measures to be implemented,improve the rural environment,so as to further improve the whole society and national economy.Practice shows that the national audit is one of the effective regulatory measures to prevent and control the pollution and improve the environment,to realize rural revitalization strategy,the local government of C city start to promote the implementation of rural residential environment improvement measures step by step,audit institutions carry out policy implementation track audits for the supervision and evaluation of rural residential environment improvement measures.This research starts from the domestic and foreign research on the policy implementation track audit of rural residential environment improvement,expounds the theoretical and practical significance of the audit,and uses the theory of national governance,the theory of environmental public goods,the theory of public fiduciary responsibility and the theory of sustainable development as the theoretical support of this research.At the same time,this study carries out an in-depth analysis from the concept,meaning,characteristics and other aspects of policy implementation track audit.This paper selects a policy implementation track audit of rural residential environment improvement in ×× district,C city as a specific case,and discusses the specific application of the policy implementation track audit in rural environmental governance in combination with the case background and relevant audit status quo.By analyzing the development of this case,the problems in the audit would be pointed out and then we can analyze their causes,here are some countermeasures and suggestions based on the literature research at home and abroad as well as opinions of relevant auditors. |