Study On Follow-up Audit Of Policy Implementation

The follow-up audit of the implementation of policies has greatly exceeded the contents of traditional audit of national auditing,which is a brand new auditing concept and audit mode.The follow-up audit of policy implementation in our country is the first in the field of global government auditing.How to carry out this audit is a new challenge to both the national audit office and the auditors.Since 2014,the National Audit Office has organized the national auditing agencies to make positive attempts.However,there is still no comprehensive set of scientific contents,scope,principles,methods,effects,organization and implementation steps for the follow-up audits,which hinder the development of tracking audit practice to a certain extent.These are the key issues to be solved by the state auditing agencies and auditors.However,how to realize the full coverage of the follow-up audit of the implementation of the policy and lead the auditing to play a constructive role and lead the good governance of the country by leading the follow-up audit of the implementation of the policy is another new topic.Based on the research situation of follow-up audit of policy implementation at home and abroad,this paper discusses the research background and significance of follow-up audit of policy implementation in depth.Based on the introduction of the connotation and characteristics of follow-up audit of policy implementation,this paper analyzes the relevant theories of follow-up audit of policy implementation and the situation in detail and existing problems of implementing follow-up audit of policy implementation.Then,taking the implementation of follow-up audit as an example,this paper analyzes the main problems and reasons of follow-up audit of “ VAT reform” and puts forward countermeasures.Finally,the full text is summarized and the limitations of this study are analyzed.The focus of policy implementation follow-up audits is to examine the effectiveness of the implementation of policies,and to provide targeted recommendations for the further improvement of policies.This article selects the "VAT Reform" policy that has been implemented in pilot projects across the country since 2016.Through follow-up audits of this policy,we will understand how the implementation of the "VAT reform" policy has been implemented and whether it has achieved the policy objective of tax cuts for enterprises.This will provide effective suggestions for the further improvement of the "VAT reform" policy.It is of great theoretical value and significant practical significance to carry out follow-up audits on the implementation of the "Camp Reinvention" policy.In terms of theory,it will help deepen the understanding and understanding of the follow-up audit of policy implementation,give play to the role of auditing supervision,and provide useful guidance on theories and methods for implementation of follow-up audit of policy implementation.The realization of the effect will play an active role in auditing the country's governance.