The Research On Tracking Audit Of The Implementation Of The Reduction Policy Of Smes In C City

Since August 2014,China's National Audit Office has started to conduct follow-up audits on the implementation of a series of policies on stable growth,promoting reform,restructuring,benefiting people's livelihood,and preventing risks,and regularly disclosed audit reports to the public.Effectively promote the availability of funds,project implementation,policy landing and responsibility definition.The implementation of the policy implementation follow-up audit includes the people's livelihood policy,financial policy,fiscal policy,taxation policy,etc.,involving the implementation of thousands of specific projects,which requires the auditing agency to work out when conducting policy implementation tracking audit work.A targeted audit program ensures the smooth implementation of the audit work.In recent years,the State Council has successively issued a series of policies for reducing the burden of small and medium-sized enterprises,with a view to further reducing the cost of enterprises,reducing the burden on enterprises,and promoting the rapid and stable development of the real economy.The SMEs' burden-reduction policy involves many contents and a wide range.When implementing the central government's macro-policy policies,local governments should formulate reasonable and thorough implementation policies,systems,and plans according to local conditions.Audit institutions should conduct timely follow-up audits on policy implementation.To evaluate the implementation of local government policies.Therefore,it is always an important research topic to continuously summarize and track audit experience and innovative audit methods in practice.This thesis combines the theory of state governance,the "immune system" theory,the theory of public fiduciary responsibility,the rational use of case study method and literature review method,and deeply studies the problems existing in the implementation of tracking and auditing of SMEs' burden reduction policy and puts forward targeted suggestions.First of all,this paper starts with the overall status of the tracking and auditing implementation of the SMEs' burden-reduction policy of the C city,and summarizes and analyzes the content of the policy,the background of the audit work,and the problems discovered by the auditors.Then,in conjunction with the SMEs' burden-reduction policy of the C city,the follow-up audit case was implemented.The case study was carried out in three stages: the audit plan stage,the audit implementation stage,and the audit report stage.It was found that the auditors had the following problems in their work: the audit coverage was incomplete.The audit effectiveness is not enough,the audit organization is single,the audit method is too traditional,the audit results are thin,and the reasons for these problems are analyzed.Finally,based on the theoretical analysis combined with the case analysis,the corresponding countermeasures are proposed: “3D” From the perspective of reviewing audit content,building a flat audit organization,optimizing audit methods in many aspects,and using audit reports from multiple perspectives.It is hoped that it can provide effective suggestions for the auditing agencies to carry out tracking and auditing of SMEs' burden-reduction policies and improve the quality of audits.