Cases Analysis Of The Audit Institution’s "Streamline Administration,Delegate Powers,and Optimized Services" Policy Tracking Audit

The reform of “Streamline Administration,Delegate Powers,and Optimized services”(Abbreviations: “SDO”)plays an important role in promoting the transformation of economic growth,accelerating economic restructuring,and coordinating the relationship between government and society by transforming government functions,optimizing the business environment,and promoting innovation and entrepreneurship.Deepening the reform of “SDO” and promoting the implementation of the "SDO" policies are the only way for China to achieve high-quality development.The theory of public choice believes that the implementation process of public policy is a process of political bargaining.All parties involved in public policy,as rational “brokers”,will pursue their own interests in the process.Therefore,in order to ensure the implementation of policies,it is necessary to supervise the implementation of public policies.The “SDO” policies tracking audit is particularly important.However,the policy tracking audit itself is quite different from other auditing projects.In addition,the “SDO” policies involve economics,finance,finance,taxation,computer science,politics,environmental science and many other disciplines,as well as government,public security,medical and health,and the environment.Therefore,the “SDO” policy tracking audit puts higher requirements on auditors’ comprehensive knowledge reserve,communication and coordination ability,audit implementation procedures and methods.This paper uses the case analysis method to analyze the on-site implementation process of the “SDO” policy tracking audit in the case project,summarizes the successful experience,finds the inadequacies,and proposes improvement suggestions.It is expected to provide some reference for the auditing of the "SDO" policy of China’s auditing institutions.This paper first briefly reviews the relevant literature of the “SDO” policy tracking audit at home and abroad,and expounds the necessity and innovation of this research.Secondly,it introduces the theoretical basis of the “SDO” policy tracking audit,the characteristics of the policy tracking audit,and analyzes the various elements based on the "SDO" policy tracking audit target implementation path.Then,using the method of data statistics,based on the data on the surface,the current status of the implementation of the central and local “SDO” policy tracking audit in China is analyzed.Then take an “SDO” policy tracking audit as an example,discuss its implementation process in detail,and summarize its advantages and disadvantages.The success of the “SDO” policy tracking audit is that the pretrial preparation is sufficient,the project selection is scientific;the audit sampling is accurate,the method of obtaining evidence is diverse;the cause analysis is thorough,and the audit report is standardized.The shortcomings are mainly reflected in the lack of departmental policy tracking auditing departments,high audit communication costs;narrow audit objectives and audit scope;lack of macroscopic and holistic issues;lack of definition of powers and responsibilities;lack of policy implementation effects.Finally,This paper believes that the main reasons are: the lack of first-line auditors and the overall quality to be improved;the lack of follow-up audit;the evaluation mechanism of policy implementation is not perfect;the policy of “SDO” is abstract.Therefore,this paper proposes to set up a special department to track the auditing department,fix the “SDO” policy to track the audit leader;strengthen the “SDO” policy to track the audit target management;and improve the “SDO” policy implementation evaluation mechanism;Enrich the "SDO" policy to track the audit method;standardize the audit rectification mechanism;strengthen the "SDO" policy to track the construction of the audit talent team.