Research On The Follow-up Audit Of Streamlining Administration And Delegation Power Policy

The third Plenary Session of the 19 th CPC Central Committee passed the "CPC Central Committee on deepening the reform of the party and the state agency decision".It stresses the need to promote the policy,which is to streamline government institutions and functions and make the market play a decisive role in the allocation of resources.However,many problems occur in the policy execution.It's significant to strengthen audit supervision.In 2014,the State Council issued "opinions on strengthening audit work",which required follow-up audit for policies including Streamlining Administration and Delegating Power Policy.In auditing practice,the follow-up audit of this policy is still in the exploratory stage,lacking theoretical support and practical guidance,and many problems need to be solved.On the basis of the analysis of the overall situation,this paper takes S city's Streamlining Administration and Delegating Power Policy follow-up audit as an example.The implementation process of the whole case is analyzed from the preparation stage,the implementation stage and the end stage.It points out the existing problems,including the incomplete audit coverage,neglecting the policy effect audit,the low audit efficiency and ignoring the audit demand.Then the corresponding countermeasures are put forward.The audit content is divided and combed from the form,fact and value dimension.The audit institutions should work together to form a large audit project group and carry out flat management.The internal organization structure is divided into the command layer,the supporting layer and the executive layer to play their respective functions.In consideration of different groups,the audit results should meet their different demands.At present,there are few case studies on the Streamlining Administration and Delegating Power Policy follow-up audit.This paper abstracts problems from practice and seeks countermeasures,which can enrich the research content of Streamlining Administration and Delegating Power Policy follow-up audit.At the same time,it can provide some guidance and new ideas for the practice of audit,so as to constantly consolidate and promote the implementation of the policy.