On “Poverty Alleviation And Relocation” Policy Tracking Audit

In the context of the new normal economy,the tracking audit of major policies by government audit institutions is an important way to improve the level of national governance.Policy tracking audit is different from the lag of traditional audit.It has the advantage and advance in audit mode.In the National Audit Conference held by the Audit Office in 2018,it was particularly emphasized that the implementation of major policies and measures should be carefully organized to carry out the tracking audit.Other audits should also pay close attention to the implementation of major policies in relevant fields.In 2016,the National Development and Reform Commission issued the National Plan for the Development of Poverty Alleviation and Relocation in the Thirteenth Five-Year Plan,which plans to carry out poverty alleviation and relocation in the next five years for nearly 10 million poor people.Poverty alleviation relocation is a significant section of accurate poverty alleviation and a significant link in poverty alleviation.To carry out tracking audit of the poverty alleviation and relocation policy,and make full use of the characteristics of risk prevention,timely intervention,process continuity and extensive content of tracking audit,can not only meet the needs of the public to supervise the implementation of the poverty alleviation and relocation policy,but also effectively promote the implementation of the poverty alleviation and relocation policy.Therefore,starting in 2016,with the full implementation of the work of poverty alleviation and relocation,the tracking audit of poverty alleviation and relocation policy has gradually deepened.Practice needs theoretical guidance,but there are few theoretical studies on the tracking audit of the poverty alleviation and relocation policy.In order to understand more accurately about the implementation of tracking audit in the poverty alleviation and relocation policy and put forward specific effective measures for reference,this paper takes case analysis as the research method,based on the theory of public trusteeship economic responsibility,immune system theory and feedback machanism theory,firstly,summarizing the research status of domestic and foreign scholars in the policy tracking audit and poverty alleviation and relocation policy,and then through the case analysis method Compared with the traditional audit mode,the characteristics of policy tracking audit are refined.Taking the tracking audit project of Ezhou Audit Bureau on the poverty alleviation and relocation policy in Y County as an example,this paper introduces the implementation procedure of tracking audit.Referring to the implementation process of the policy,this paper combs the current situation of the tracking audit implementation of the poverty alleviation and relocation policy,and finds that there are five problems in the tracking audit: audit spot check mode,project construction audit,audit human resources,performance audit and audit report.Finally,the paper analyses and discusses the solutions to the existing problems,including the construction of large data audit mode,joint audit of various business departments,open source and throttling,overall planning of audit resources,improvement of evaluation index system,implementation of public announcement system and other measures.This paper is expected to provide case reference and policy suggestions for the implementation of tracking audit carried by local government and counties for the popularization of poverty alleviation and relocation policies.At the same time,this paper combines the important poverty alleviation and relocation policy with the policy tracking audit,and combines the typical case analysis,which can further improve the theoretical reaserch of the policy tracking audit for poverty alleviation and relocation policy and policy tracking audit.