Research On Follow-up Audit Evaluation Of Poverty Alleviation And Relocation Policy Implementation In Z County

As a developing country with a large population,China's poverty problem is particularly prominent.Since the 18 th National Congress of the Communist Party of China,the Party Central Committee with Comrade Xi Jinping as the core has raised the new height of solving the problem of rural poverty and improving the governance of the country,implemented a precise poverty alleviation strategy,and launched a battle against poverty.In order to solve the problem of poverty alleviation among the poor people in areas where "one side of the soil and water cannot support one side of the population",China actively promotes the policy of poverty alleviation and relocation through changing land.In 2015,the National Development and Reform Commission(NDRC)promulgated the Program of Work for Poverty Alleviation and Relocation during the 13 th Five-Year Plan,with a view to achieving the goal of poverty alleviation for all the poor in China by 2020.At the same time,in order to ensure the effective implementation of the policy,the Audit Office has been following up the implementation of the relocation policy of poverty alleviation in different regions of the country since 2015.In the periodic "Follow-up Audit Results of Implementing Major National Policy Measures",it has pointed out many problems in the implementation of the relocation policy of poverty alleviation in some regions.However,due to the short development time of follow-up audit in policy implementation in China,there is no follow-up audit evaluation system for the whole process of poverty alleviation and relocation policy implementation.Therefore,it has certain theoretical significance and practical significance to carry out the research on the follow-up audit evaluation of the implementation of the relocation policy of poverty alleviation by changing land.This paper takes the implementation of poverty alleviation relocation policy in Z county during the 13 th Five-Year Plan period as a case study.After sorting out and summarizing a large number of relevant literature,this paper points out the shortcomings of the audit evaluation of poverty alleviation relocation policy implementation in Z County by analyzing the current situation and problems of the follow-up audit of poverty alleviation relocation policy in Z county.Then,this paper takes the policy life cycle theory as the breakthrough point,and draws lessons from the evaluation criteria of government performance audit,and constructs an evaluation index system of follow-up audit for the implementation of land-changing poverty alleviation and relocation policy in four stages: policy formulation,implementation,evaluation and termination,which includes four layers,23 specific indicators,and empowers the index system with the analytic hierarchy process.Finally,the author collates and collects the relevant data of poverty alleviation policy implementation in Z county from 2016 to 2018.Through the established evaluation index system,the author evaluates comprehensively the implementation of poverty alleviation and relocation policy in Z county during the 13 th Five-Year Plan period,and the conclusions of good implementation were put forward and recommendations were made to prove that the index system constructed was scientific and applicable.It is hoped that this study can provide some support for the follow-up audit and evaluation of the current poverty alleviation and relocation policy implementation,and ensure the smooth and effective implementation of major national policies and measures.