Research On The Policy Implementation Effect Auditing From The Perspective Of Government Audit

Policy implementation effect audit,as one of the eight major operations of audit institutions established in the “Thirteenth Five-Year Plan for the Development of National Audit Work”,is an important way to give play to the government's audit supervision function and serve national governance.Under the conditions of the new era,the auditing agency,guided by Xi Jinping's thoughts on socialism with Chinese characteristics in the new era,comprehensively implemented the spirit of the 19 th National Congress of the Communist Party of China,and increased the implementation of the implementation of major policies and measures of the Party Central Committee.Play a greater role in the national supervision system.Since 2014,national auditing agencies have implemented policies such as “decentralized management services” reform,“three go,one reduction,one supplement”,promotion of the “Belt and Road construction”,“three major battles”,tax and fee reduction,and major construction projects.The progress of the implementation and the revitalization of the central government's fiscal stock funds were audited.The implementation of the policy effect audit has great theoretical value and practical significance for the national audit to exert the function of the immune system and establish a long-term mechanism for the national audit.At the same time,how to better implement the audit of policy implementation has become an important question to be answered urgently.In order to answer this question,this paper first analyzes the research status of policy implementation effect audit,and analyzes the theoretical basis,essence and characteristics of it in detail.Then on the basis of systematically sorting out the audit announcements of the policy implementation effect published by the Audit Office in the past two years,the policy implementation effect audit was carried out from three aspects: the results of the current policy implementation effect audit,the existing problems,and the causes of the problems.A systematic analysis of the current situation.Then,I selected a policy implementation effect audit project as a case,studied how the audit organization in this case actively adapted to the new situation,and implemented the policy implementation effect audit work in place.Finally,combining theoretical analysis and case analysis,the current method of optimizing the auditing effect of policy implementation is given.This article is divided into six chapters.The first chapter is an introduction,introducing the research background and research significance,expounding the research significance and research methods,systematically combing the research status at home and abroad,summarizing the current research progress and shortcomings,and proposing the need for further in-depth Research issues.The second chapter analyzes the essence and characteristics of the effect of policy implementation,and defines the connotation of policy effect audit.The third chapter analyzes the current status of China's policy effect audit with the help of the report published on the website of the National Audit Office,and summarizes the current achievements and problems of the current national audit on policy effect audit.The fourth chapter focuses on the four aspects of solving the key problems of policy implementation effect audit,comprehensively constructing policy execution effect audit,using big data and modern scientific and technological methods to promote the integration of policy execution effect audit system,periodic process audit and long-term mechanism construction.Analyzed the current path to strengthen the audit of the effect of policy implementation.Chapter 5 selects a specific policy implementation effect audit project as a case for analysis,studies how the case carries out policy implementation effect audit,and comprehensively uses related methods to improve audit quality.Chapter 6 combines theoretical analysis and practical case analysis,and gives suggestions for improving the audit of China's policy implementation.