Research On Follow-up Audit Of Government Data Sharing Policy Implementation

Globally,the third wave of information driven by the rapid development of information technology and explosive data generation has made the application of big data permeate all walks of life.Data discovery,decision-making and problem solving have become the basic way of thinking in the digital age,which greatly improves the intelligence of the information society,and also puts forward higher requirements for national governance ability.As the largest collector and storage of social data,government departments should find ways to make the data flow,and really play its huge potential,which requires a series of construction of institutional mechanisms.In recent years,our government attaches great importance to data strategy from the top level,and has issued a series of policies to promote data circulation and data sharing.From the outline "outline","planning" to the detailed and feasible "implementation methods" and "management regulations",a complete set of policy system has initially formed in the construction of government data sharing.According to the responsibility status of national audit and the division of labor requirements of audit institutions in the policy system,we should strengthen the implementation of government data sharing policy audit.This paper studies the issue of government data sharing policy tracking audit.The problem is based on the digital reform of the government in the digital age to enhance the ability of government services and improve the social information consumption capacity,such as digital government,Internet + government services,and "discharge services".From the perspective of public goods theory,cross-sectoral sharing of government data can improve the level and efficiency of government services,allow more data to run errands,and let people run less errands.The background of government data sharing policy was analyzed before the research on the related issues of government data sharing policy tracking audit.The problem of "data island" needs to be solved urgently,and the central policy has been deployed continuously.After 2015,the policy of government data sharing has been issued intensively,and gradually formed a policy system from planning to implementation.This is the policy background,in addition,this paper also conducted a social survey.By issuing questionnaires,we can get a series of data,and through data analysis software,we can draw the conclusion that the public has a general and extensive demand for government data.Combined with the content of the questionnaire,this paper analyzed the influencing factors of government data sharing.There are three main points in the theoretical analysis of government data sharing policy tracking audit.One is the audit status quo,the other is the audit content under the "three-dimensional" theory,and the third is the audit characteristics and audit risks.Then combined with specific cases,starting from the audit process,this paper analyzed in detail the specific practices of government data sharing audit in different stages of pre-trial preparation,audit implementation and audit evaluation,and summarized the problems in the process of policy tracking audit in the case.Finally,the paper puts forward some suggestions from two aspects: the basic guarantee of audit and the implementation of audit.