Research On Tracking Audit Of Implementation Of Poverty Alleviation Relocation Policy

China's poverty alleviation relocation policy can be traced back to 2001,and since then it has gone through three stages.Each stage has different tasks,requirements,and patterns.Its scope ranges from 4 pilots to 22 provinces(autonomous regions),and the goal has developed to precision poverty alleviation.In 2016,the National Development and Reform Commission promulgated the 13 th Five-Year Plan for Poverty Alleviation Relocation,which laid an important role in the strategy of poverty alleviation.By the end of 2018,about 8.7 million people had completed the relocation tasks.However,from NAO's special reports on poverty alleviation and the quarterly policy tracking audit reports,although the task of poverty alleviation relocation has been completed more than half,some local governments still have problems such as inadequate understanding of policies,even violations of central intentions,slow progress of projects,delays in supporting measures or supporting facilities,and excessive standards to increase the burden on poor people.If these problems did not be found by audit supervision,they will seriously affect the process of poverty alleviation.In addition,after year 2020,the task of poverty alleviation relocation will be completed,the audit still needs to continuously track poverty alleviation to reduce the possibility of povertystricken people returning to poverty.Therefore,during and after the implementation of the poverty alleviation relocation,the national audit always has irreplaceable audit supervision responsibility.Although the audit has an important auxiliary role in the achievement of the goal of the relocation task,it is found through literature reading that the current theoretical research on the poverty alleviation relocation is rarely carried out from the perspective of audit supervision.At the same time,most of research on poverty alleviation audits is carried out from the perspective of overall poverty alleviation funds,while ignoring the problems of various types of poverty alleviation methods.Therefore,this paper attempts to study the policy implementation tracking audit of the poverty alleviation relocation,and establish an audit theoretical framework.The content of this paper includes: the development and evolution of the poverty alleviation relocation policies and related audits,and analyzes the audit status and trends based on the current audit reports that can be collected related to the implementation of the poverty alleviation relocation policies;according to the core tenets of public trusteeship theory,new public management theory and national auditing and state governance theory,establish auditing theoretical framework which involves auditing objects,auditing objectives and auditing content,and try to summarize auditing methods.In addition,this article analyzes the policy implementation tracking audit of the poverty alleviation relocation of City B in Province A in combination with the audit theory framework.Through case analysis,combined with the summary audit findings,it is concluded that there are limitations such as neglect of poverty alleviation performance,limited coverage,and insufficient attention to audit results.And then based on these limitations,this paper proposes advises such as to establish electronic information files and archives of relocated households,establish audit teams composed of members from different levels of audit institution,improve the quality of audit reports,and establish channels for supervision and reporting.The innovation of this paper lies in: first,the angle.The article analyses the poverty alleviation relocation work from the perspective of audit supervision,and combines the implementation of poverty alleviation relocation with policy implementation tracking audit,to fill the gaps in the research on poverty alleviation relocation supervision.Second,the content.Taking into account the different characteristics of different poverty alleviation tools,this paper research policy implementation tracking audit based on the specific poverty alleviation means of poverty alleviation relocation,rather than all types of poverty alleviation,to make the research more targeted and feasible.