Tracking Audit Study Of Policy Implementation

With the continuous development of China's economy and society and the deepening of reform,the central government has continuously issued new policies and measures to solve the problems in the process of economic development and deepening reform,so as to meet the needs of social development and also point out the direction for future development.Although most of the policies introduced have reached the expected goals,local governments also violate laws and regulations in the process of policy implementation,which greatly reduces the effect of policy implementation.As a result,the audit of policy implementation is also extremely urgent.In 2014,for the first time,the state council required audit institutions to audit the implementation of policies and measures to stabilize growth,promote reform,adjust structure,benefit the people and prevent risks.Subsequently,the national audit office began to organize audit institutions at all levels to carry out a trial policy implementation tracking audit.However,as a new type of audit mode,the content,scope,method and organizational form of policy implementation tracking audit has not yet formed a set of relatively scientific and complete system,so there are many problems in the practice of policy implementation tracking audit.These are the key problems that need the audit institutions and auditors to accumulate experience step by step in the process of audit practice so as to solve them.This paper takes the follow-up audit of the implementation of poverty alleviation policies in C county as an example to deeply study and analyze the existing problems in the audit process and put forward corresponding countermeasures.This paper is divided into six chapters.The first chapter is the introduction,elaborates the research background and significance,reviews the research status at home and abroad,and clarifies the research content and methods.The second chapter is the theoretical analysis,elaborates the meaning,characteristics and legal basis of the policy implementation tracking audit,introduces and analyzes the new public management theory and the public fiduciary responsibility theory,and takes this as the theoretical basis of the policy implementation tracking audit.The third chapter introduces the basic situation of C county and the implementation of poverty alleviation policy tracking audit process.The fourth chapter points out the problems in the follow-up audit of the implementation of poverty alleviation policies in C county,and analyzes the causes of the problems.The fifth chapter puts forward Suggestions to improvethe problems existing in the follow-up audit of policy implementation.The sixth chapter makes a conclusion summary to the full text research.Through the case study,it is found that the follow-up audit of policy implementation has problems such as imperfect audit plan organization and management,insufficient audit human resources,imperfect policy performance evaluation system for poverty alleviation,lack of audit results disclosure system and difficult to define the scope of disclosure,and failure to establish long-term audit rectification mechanism.These problems seriously restrict the development of the follow-up audit on the implementation of policies,and cannot give better play to the effectiveness of audit and ensure the smooth implementation of policies.Therefore,combining with the reality,the author from the perfect policy implementation tracking audit project plan as a whole management system,strengthening the construction of the audit of human resources,construct the performance evaluation of policy implementation system,enhance the public policy implementation tracking audit results and improve the policy implementation tracking audit corrective long-term mechanism and so on several aspects put forward countermeasures,to promote the development of policy implementation tracking audit.