Research On The Follow-up Audit Evaluation Index System Of Landscaping Engineering Policy

With the development of social economy,the people put forward higher requirements for urban ecological construction.As one of the important ways of urban ecological construction,the landscaping project has paid great attention to the party and the government,and the landscaping engineering policy system has been rapidly developed.However,there are problems such as implementation deviations during the implementation of the policy.In order to ensure the implementation of the landscaping project policy,the local auditing agency carried out the follow-up audit of the landscaping project policy,focusing on the construction of the landscaping project and the use of funds.It was carried out for a short time and the system of follow-up audit evaluation has not yet formed,which is not conducive to clear the focus of audit evaluation,improve the quality of audit business,and promote the standardization of follow-up audit evaluation.Therefore,it is of great significance to study the evaluation system of landscaping engineering policy implementation follow-up audit.This paper firstly expounds the research status of domestic and foreign scholars on follow-up audit,policy implementation follow-up audit,and policy implementation follow-up audit evaluation.Secondly,the related concepts and basic theories are elaborated.Based on the analysis of the current status of landscaping project implementation follow-up audit evaluation,it points out that there is no complete audit evaluation system.So this paper takes "form","fact" and "value" as the evaluation dimension,takes the fuzzy comprehensive evaluation method as its evaluation standard,and uses qualitative and quantitative combination and practicality as the index selection principle to construct a set of rational landscaping project policy implementation follow-up audit evaluation index system.Finally,this paper conducts case studies based on the established follow-up auditing evaluation index system,The case application research proves that the follow-up audit evaluation system for the implementation of the landscaping project policy constructed in this paper is scientific and reasonable.At the same time,in order to better promote its application,this paper puts forward corresponding suggestions: creating a re-evaluation follow-up audit environment to improve the standardization of the audit evaluation process;innovating follow-up of audit evaluation methods to avoid involving more subjective judgments;establishing a follow-up auditing evaluation quality supervision platform to supervise the process and results of the audit evaluation;increasing the training of audit talents to improve the accuracy of audit evaluation results.This paper establishes the landscaping project policy implementation follow-up audit evaluation index,and builds a landscaping project policy implementation follow-up audit evaluation system.On the one hand,it can enrich and improve the relevant theory of policy implementation follow-up audit evaluation,on the other hand,it can help audit institutions to be objective and fair for evaluate the policies implementation of landscaping projects,put forward effective audit evaluation opinions,and provide basis for the revision of policy implementation.