Tracking Audit Research On The Implementation Of Green Financial Policies ——Take The Internal Audit Project Of The People’s Bank Of A As An Example

The "dual carbon" commitment of China（i.e.,"carbon peak" by 2030 and "carbon neutral" by 2060）,announced at the general debate of the 75 th Session of the United Nations General Assembly in 2020,is a key task to be promoted during the "14th Five-Year Plan" period.The 14th Five-Year Plan for National Economic and Social Development puts forward the specific tasks of "carbon peak" pilot reform and accelerating green and low-carbon development,so as to build an economic system of green and low-carbon circular development.The development of green economy cannot be separated from the strong support of green finance.In recent years,by improving the policy framework and standard system of green finance,and developing green financial products and markets,the development of green finance in China has achieved a leap from blueprint concept to practical action.However,the breadth and depth of green finance development is still far from the realization of the "dual carbon" goal.As the "vanguard" to ensure economic security,audit is the "supervisor" of the effective implementation of major national policies.From the perspective of improving grass-roots governance,internal audit conducts follow-up audits on the implementation of major policies,forms a joint supervision force with government audits,and plays a greater role in strengthening the modernization of the national governance capacity and system.At present,the practice of green finance policy implementation tracking audit is mostly concentrated in the field of government audit,and there are few literatures on the research of green finance policy implementation tracking audit in the field of internal audit.In view of this,from the perspective of internal audit,this paper selects an administrative institution as an example to study the follow-up audit of green financial policy implementation,in order to provide references for the deepening development of policy implementation follow-up audit in China.This paper is divided into seven chapters.Firstly,it summarizes the research background and research significance of follow-up audit of green financial policy implementation,systematically expounds the overall context of the paper,and combs the literature involved in green financial policy and follow-up audit.Secondly,it expounds the basic theories related to the follow-up audit of the implementation of green financial policies,which establishes the foundation for the construction of the audit implementation framework.Thirdly,it analyzes and summarizes the current situation of green finance policy and follow-up audit,and provides practical inspiration.Then,starting with the transmission mechanism of green financial policy,this paper constructs the implementation framework of "double closed loop" green financial policy implementation tracking audit,including audit process and audit evaluation.Finally,the implementation framework in the follow-up audit project for the implementation of the green finance policy of the People’s Bank of China in City A was tested,the results and existing problems of the project were analyzed,and corresponding suggestions were put forward in response to these problems.The main results of this paper are as follows:（1）This paper analyzes the characteristics and implementation of green finance policies in China,and summarizes the characteristics and implementation status of green finance policy tracking audit in China.Through the questionnaire,this paper investigates the cognition and evaluation of various stakeholders in the implementation and follow-up audit of green finance policy on audit effect,audit quality and personnel competence.（2）A "double closed-loop" policy tracking audit framework including green finance policy implementation tracking audit process and audit evaluation has been constructed.Focusing on the long-term goal of the organization’s performance of duties,the quality awareness runs through the entire process of the deepening and development of internal auditing.Based on the small cycle of audit process and audit evaluation,promote the ladder spiral promotion of the large cycle of organizational value-added.On the one hand,in terms of audit process,a closed-loop audit path including the application of audit results is constructed.Focus on applying audit results to the formulation of audit plans to enhance the forward-looking and practicality of audit plans.Pay attention to the quality control of the audit process,and strengthen audit analysis and performance evaluation.Pay attention to follow-up audit management,and promote the overall improvement of the quality of internal audit work through continuous correction.On the other hand,combined with the public policy life cycle theory,according to the evolution time axis of public policy,a "four-dimensional" model of policy evaluation is proposed,which is elaborated from the four dimensions of policy promotion,policy implementation,policy feedback and policy optimization,focusing on policy Adjust and optimize to provide a more comprehensive research perspective for the evaluation of sustainable policies.（3）Through the tracking audit case of green finance policy implementation of The People’s Bank of A,this paper tests the applicability of the "double closed loop" policy tracking audit framework.The results of the audit project were analyzed,the shortcomings were summarized,and targeted suggestions were put forward for the follow-up audit of the implementation of green financial policies,including perfecting the relevant system of follow-up audit of policy implementation,building a long-term audit mechanism,strengthening the guidance of implementation framework,strengthening the application of audit results,cultivating compound auditors and improving the quality of internal audit.The paper provide experiences and references for deepening policy implementation and tracking audit development.