Research On The Tracking Audit Of Public Policy Implementation Under National Governance Perspective

The research of public policy in our country is in the stage of "Introduction" in the present.Many advanced ideas and theories originated from foreign countries.With China's economic and social development has entered a new normal state,government issued a package of policy measures in order to stable economic situation.In the national development situation forced,China's research on public policy the need to have a new breakthrough,not only from the theoretical level,in practice also need effective operation mechanism to promote the implementation of public policies.The smooth implementation of public policy cannot do without timely supervision.Government audit as a monitoring system in the national governance system can supervise government behavior and promote policy implementation,which can conducive to the promotion of relevant policies and measures more reasonable,getting better execution,getting better results and receiving widespread attention.Public policy implementation subject to follow-up auditing,which integrates the advantages of tracking audit and the inherent characteristics of public policy.It can supervise the whole policy process in the implementation of public policy and revelate and Prevent the problemin of policy implementation.However,China's public policy implementation tracking audit is in the initial stage of exploration.Some of the traditional technical means and audit path can not meet the needs of the current public policy audit.The lack of theoretical system and practical experience makes the public policy implementation tracking audit face many difficulties in the actual operation process.From the theoretical level,to build a logical framework to meet the needs of public policy implementation tracking audit;From the practical level,the paper explores the practical problems of the public policy implementation audit and to seek an effective audit path,which is the key to the government audit to play a better role in the field of public policy.This paper is based on the demand of national governance to policy audit.On the basis of the research literature at home and abroad,the research of the public policy implementation tracking audit is from the theoretical and practical level.First of all,it analyzes the functional characteristics and boundary of public policy tracking audit,and improves the theoretical understanding.The paper constructs a theoretical logic framework from the perspective ofnational governance,and makes clear that the ultimate purpose of public policy audit is to ensure the implementation of national policies and measures,and to serve the national governance.The future direction of public policy audit,not only to promote the smooth implementation of the policy for the purpose of top-level design but to actively participate in national governance,found the problem from the level of institutional mechanisms,give full play to the functions of the construction of governance in the country.The second part is the analysis of the problems of public policy tracking audit.It is found that the common problems existing in the public policy tracking audit are: public policy audit objectives and audit capabilities are weak;the audit task is out of touch with the audit resources;and the audit responsibility and audit power are poor.Through the questionnaire survey,we found that the further problems of public policy in the process of tracking audit.Third,the operating mechanism of the public policy tracking audit is explored.Horizontal and vertical decomposition of the audit objectives,so that the audit objectives more specific.The contents of the audit were sorted out in order to further grasp the focus of public policy audit in accordance with the spirit of the central policy meeting.From six aspects of the public policy audit to improve the path,namely,resource coordination,team promotion,optimization,innovation,risk prevention and control and evaluation.This paper innovatively constructs the evaluation index system of public policy implementation,so as to evaluate the effect of policy implementation.Fourth,this paper selects the S province to carry out the empirical analysis of the recent policy audit,summarizes its successful audit experience and extracte the audit path based on the”form-fact-value”.