Research On Policy Implementation Track Auditing Of Water Pollution Control Project In N Province

For a long time,the protection of water resources has been neglected in the process of rapid economic development in China.At the same time as the rapid economic growth,water resources have been severely damaged.As an indispensable resource for human survival and development,the protection of water resources is imminent.The Audit Commission has implemented a unified audit of the water resources environment for many years in order to implement the responsibility for the protection of water resources.Carrying out water resources environmental audit can timely discover problems in water resources development,utilization and protection,and promote the rational development and utilization of water resources.Water pollution prevention audit is an important aspect of resource and environmental audit,and an inevitable trend of resource and environmental audit development in the future.Combining tracking audit with water pollution prevention project audit will help improve water management level;ensure the safety of fund use;enable audit department to effectively play the role of “audit immune system” in preventing,revealing and resisting,and promote policy Execution is in place.In this context,the tracking audit of water pollution control projects came into being.This study starts with the basic theory of water pollution prevention project policy implementation tracking audit,expounds the theoretical basis and practical needs of the audit,and uses the theory of sustainable development,public trust responsibility theory and audit immune system theory as the theoretical support of the research.At the same time,this study conducted an in-depth analysis of the policy implementation tracking audit from four aspects: audit objectives,audit characteristics,audit procedures and audit risks.Secondly,according to the actual situation of the N province water pollution prevention and control project audit,the problems of the audit and the causes of the problems were studied,and the specific application of the policy implementation tracking audit was discussed.Finally,through the analysis of the application situation in N province,put forward targeted improvement suggestions.This study can effectively carry out the follow-up audit of the implementation of water pollution prevention and control project policies,provide targeted guidance,and contribute to the sustainable development of water resources.I hope that while completing the dissertation,I can contribute to the development of the policy implementation track auditing of water pollution control project in N Province.