The Research Of Policy Implementation Follow-up Auditing

In recent years,policy implementation follow-up auditing has obtained more and more attention from auditing agencies at all levels in China.Policy implementation follow-up auditing can supervise and promote the effective implementation of policies and measures and facilitate the successful completion of the objectives and task.For some possible risk points,it can carry out early prevention and build a strong defense,put “immune system” prevention function of auditing into effect,so as to put forward some corresponding suggestions to prevent similar problems from happening again.However,on the whole,it is inadequate and there are still many constraints,such as the related system is not perfect,auditing measures and methods are not scientific,relevant departments coordination mechanism is not in place,and so on,which affect the development of policy implementation follow-up auditing.A study on policy implementation follow-up auditing carried out by Haishu in Ningbo has great theoretical value and significant practical significance.In terms of theory,it helps to deepen the understanding of policy implementation follow-up auditing,providing some useful theoretical support and method guidance for basic audit to carry out audit policies.At the same time,it also enriches and promotes the theoretical development of policy implementation follow-up auditing;in practice,it facilitates achieving better policy effect and strengthening the government audit function to provide a positive experience and reference,so as to better play the new role of auditing and improve the effect of audit supervision and protection.The driving force of policy implementation follow-up auditing,connotation of policy implementation follow-up auditing,current situation and restrictive factors of Haishu in Ningbo for carrying out the policy implementation follow-up auditing as well as improvement of policy implementation follow-up auditing were mainly studied in this paper.The driving force of policy implementation follow-up auditing was illustrated by analysis on state governance system,immune system theory and audit function.The connotation of the implementation of the policy was described by policy implementation process model,so as to bring out the definition and connotation of policy implementation follow-up auditing.Current situation of policy implementation follow-up auditing carried out in Haishu in Ningbo was systematically summarized combining with its audit project.The restraining factors in the practice of policy implementation follow-up auditing in Haishu in Ningbo were revealed.This paper proposed to improve the system and develop evaluation criterion according to the practice of policy implementation follow-up auditing in Haishu,Ningbo,to explore the policy implementation process oriented audit approach,starting with training high quality auditing officers,so as to further improve the policy implementation follow-up auditing.