Research On The Evaluation Index System Of Tracking Auditing In The Implementation Of Targeted Poverty Alleviation Policy In L-District,C

In recent years,China’s economic growth has changed from high speed to high quality,and social economy development has entered a new normal.In order to achieve a healthy transformation of economic development mode and enhance risk prevention and control,the state has introduced a large number of policy measures,and accurate poverty alleviation policies are one of the main types of policy.As State President Xi Jinping first put forward the idea of “targeted poverty alleviation”,a series of targeted poverty alleviation policies have been launched one after another.The policy system has been continuously improved and the poverty alleviation effect has been significantly improved.However,there are still implementation delays in the implementation of the policy.Implementation of deviations and other issues,which in turn affect the implementation of the policy.Therefore,the implementation of the tracking audit of the targeted poverty alleviation policy can not only dynamically monitor the current implementation of poverty alleviation policies and measures,but also implement the implementation of macroeconomic regulation and control in various regions.It can also reveal the problems in implementation and analyze the causes and promote policies.Take root and make a difference.Through the audit evaluation,the supervision mechanism of the audit function department will be strengthened,so that the targeted poverty alleviation policy will be more legal,compliant and reasonable in implementation,and to some extent,effectively improve China’s national governance capacity.Firstly,this paper summarizes the research results of scholars at home and abroad in the field of targeted poverty alleviation and policy implementation tracking audit and its evaluation through literature research method,and provides theoretical basis and ideas for the construction of index system.Secondly,the related concepts are defined,and the specific research contents are clarified.Based on the public trust economic responsibility theory,welfare economic theory,"immune system" theory and national governance theory,the essential characteristics of policy implementation tracking audit evaluation are explored.Then theoretically analyzes the current situation of the implementation of the tracking and audit evaluation of the precise poverty alleviation policy and the existing problems in the evaluation,including the lack of evaluation content,the evaluation dimension is relatively simple,the evaluation criteria are not uniform,the evaluation is not systematic,and the evaluation system is not perfect.Finally,combined with the L-district,C accurate poverty alleviation audit case,the corresponding evaluation index system is constructed according to the specific situation,and the operation of the policy is effectively evaluated.In this paper,the evaluation is divided into three stages: supporting policy formulation,policy implementation,policy effect and impact,and “relevance,legality,timeliness,accuracy,compliance,efficiency,economic,social and environmental benefits”.As a specific evaluation dimension,the evaluation objectives and standards are established,and the construction process of the evaluation index system is introduced in detail,including the selection of indicators and the determination of weights.The fuzzy comprehensive evaluation method is used to quantify the evaluation results and analyze the results.Based on the existing tracking audit evaluation research,this paper combines the targeted poverty alleviation,according to the characteristics of the follow-up audit,and uses various types of audit evaluation index system as a reference to construct a tracking and auditing evaluation index system for the targeted poverty alleviation policy implementation of the L-district.It is conducive to enriching and improving the relevant evaluation theories of national policies,helping audit institutions to evaluate the implementation of poverty alleviation policies impartially,providing intuitive and effective evaluation opinions,and helping relevant departments to correct and evaluate the main body of policy implementation.It is of certain reference value to track and evaluate the implementation of accurate poverty alleviation policies in districts and counties.