Research On The Air Pollution Control Policies And Measures Tracking Audit

2020 is the year in which China will build a well-off society.The realization of a well-off society for all is accompanied by rapid economic development and severe air pollution.This is contrary to China’s high-quality and sustainable green economic development goals.The "Civil Code of the People’s Republic of China" passed on May 28,2020 has made some new regulations on the protection of ecological environment resources,which shows the determination of my country’s ecological protection.To start the battle for the defense of the blue sky,local governments began to take various measures to prevent and control air pollution.However,there are still many problems in the implementation of policy measures,resulting in unsatisfactory results of policy implementation.In order to urge the implementation of air pollution prevention policies,evaluate the effectiveness of policy implementation,tracking audit on air pollution prevention policy implementation should give full play to its effectiveness.But,due to air pollution characteristics and the lack of practical experience,there are many difficulties and problems in this type of audit work.In order to explore the solutions to these difficulties and problems,this article starts from the perspective of policy implementation tracking audits,and conducts research on the implementation of air pollution control policies and measures tracking audits.Firstly,by combing relevant domestic and foreign literature,summarizing domestic and foreign research results and elaborating on the relevant concepts of this type of audit.Secondly,according to the theoretical basis of air pollution control policies and measures implementation tracking audits to conduct theoretical research on its audit objectives and mechanism.This article considers that this type of audit exerts its deterrent,warning and prevention functions in the air pollution prevention through supervision and control mechanisms,inspection and correction mechanisms,and evaluation mechanisms.Thirdly,This article was found that China has made breakthroughs in audit methods and innovations from the status quo of audit basis,auditors,audit development(Audit Office and local audit institutions),etc.But in terms of audit attention and audit disclosure.Fourthly,This article selects city A ’s motor vehicle pollution control policies implementation tracking audit case analysis.It is found that there are difficulties and problems in the audit process in terms of audit intervention,audit authority basis,audit evidence acquisition,audit resource utilization,and audit result application.Fifthly,combining the current audit status and atmospheric pollution characteristics,put forward countermeasures and suggestions for the problems and difficulties found.It includes perfecting the basis of audit implementation authority,correctly grasping the timing of audit intervention,optimizing the way of audit evidence collection,rationally using audit resources,and making full use of audit results.This article also puts forward specific optimization measures for each suggestion from the perspective of auditing external environment and auditing internal environment.Finally,The paper concludes that for the effective implementation of tracking audit on air pollution prevention policy implementation,on the one hand,the state needs to attach importance to the construction of the external environment that promotes auditing efforts;on the other hand,it is necessary for auditing institutions to flexibly adjust the conclusions of internal environmental resources in accordance with the characteristics of atmospheric pollution.And explained the deficiencies in the thesis and the prospects for future research.In view of the lack of relevant research on the air pollution prevention policies and measures implementation tracking audits,and the lack of systematic literature.The implementation of such audits lacks theoretical and practical guidance.This paper builds a mechanism framework for this type of audits,sort out the current status of audit development,analyzes the difficulties and problems in its practical process in combination with cases,put forward targeted optimization suggestions finally.On the one hand,it is a supplement to the current theoretical research;on the other hand,it is a reference for the practical exploration of the implementation of follow-up auditing of air pollution prevention and control policies and measures.