Research On Follow-up Audit Of Implementation Of Capacity Reduction Policy

During the rapid development of China's economy,some industries have already experienced overcapacity,especially cement,crude steel,flat glass and other industries.In order to resolve excess capacity,the State Council and various ministries and commissions of the Central Government have issued a series of policies related to supply-side structural reforms,and have also made remarkable achievements.In recent years,the follow-up audit of the implementation of major policies has become one of the priorities of audit institutions at all levels.In 2014,the State Council issued the "Opinions on Strengthening Audit Work",which clarified the audit's functional role,system guarantees and operating mechanism,and pointed out in the document that "continuous organization of follow-up audits on the implementation of major national policy measures and macro-control deployment".The audit should focus on the implementation of major national policy measures and macro-control deployment,always pay attention to the implementation of major projects,key capital guarantees,and implementation of major policies,and promote the reduction of production capacity,inventory,deleveraging,cost reduction,shortcomings,and economic promotion.Structural transformation and upgrading to promote coordinated development.In this context,the implementation of follow-up audits on capacity reduction policies has important practical significance.This article first summarizes the audit practice of the National Audit Office and local audit institutions,and analyzes the industries,existing problems,and audit methods involved in the audit of capacity reduction policy tracking in recent years.Next,based on the public trust responsibility theory,performance theory,and immune system theory as the theoretical starting point,the theoretical basis of the capacity reduction policy tracking audit including audit motivation,audit objectives,audit content,and application of audit results is elaborated.Next,through the case analysis method,taking the follow-up audit of the coal industry's capacity reduction policy in the province G as an example,the policy tracking audit is divided into policy formulation audit,policy implementation audit,and policy result audit.Follow-up audit motivation,objectives,content and methods,results and applications,etc.,further raised the problems of China's current capacity reduction policy follow-up audit:(1)weak audit system basis;(2)unscheduled audit intervention;(3)auditeffectiveness Insufficient attention;(4)The effect of audit rectification is not good;(5)Insufficient audit staffing.And on this basis,the corresponding perfect countermeasures are proposed:(1)perfect laws and regulations system;(2)scientific intervention audit time;(3)pay attention to effect audit;(4)pay attention to audit rectification effect;(5)integrate each Audit resources.This article expands the follow-up audit of the implementation of the capacity reduction policy from being restricted to policy implementation audits to conducting a comprehensive audit of policy formulation,implementation,and effectiveness.It has constructed a logical and practical practicable framework for tracking the implementation of capacity reduction policies,which has enriched theoretical research.At the same time,it provides a reference guide for auditing practices and contributes to the improvement of audit efficiency and audit quality.