Research On Audit Of The Implementation Of The River Chief System In L District Of Chongqing

In response to the water environment treatment,"a phenomenon of multiple departments managing water environment" appeared.Wuxi City of Jiangsu Province,on the banks of the Taihu Lake,introduced the river chief system in 2007,this innovative management model has been highly recognized by the party and government,and has also become a focus of active attention in academia.On October 11,2016,the 28 th Meeting of the Central Leading Group for Comprehensive Deepening Reform reviewed and approved the "Opinions on the Comprehensive Implementation of the River Chief System".In 2017,General Secretary Xi Jinping mentioned in the New Year’s message that "every river is going to have a river chief",Prime Minister Li Keqiang pointed out in the "2017 State Council Government Work Report" that the full implementation of the river chief system is one of the important measures to deepen reform and opening up.The academic circles have carried out extensive research on the river chief system from the perspectives of disciplines such as economics,administration,law,and auditing,demonstrating the necessity of studying the river system.However,from the existing audit literature,it is only based on the departure audit of water resources assets under the river chief system or the construction of audit evaluation indicators based on the river water system.Few studies have been conducted on the audit of the specific implementation of the river chief system,the basic reason is the lack of examples of the implementation of the river chief system as an audit of policy implementation.Chongqing takes the lead in carrying out an audit of the implementation of the river chief system in the country in 2018,providing first-hand information for the study of such audit examples.This paper selects the implementation of the river chief system in the L district of Chongqing as a case,and uses the literature research method and case analysis method to conduct a research analysis combining public trust responsibility and immune system theory.First,the research background and significance of carrying out the audit of the implementation of the river chief system is explained,and the relevant literature related to the audit of the implementation of the river system is reviewed systematically,and the connotation of the related concepts is clearly defined.Secondly,it introduces the case of auditing the implementation of the river chief system in L district of Chongqing,including the background of the audit,the audit implementation process,the main problems found in the audit,and audit recommendations.Based on the analysis of the case series and the "Guidelines for the Implementation of the Auditor’s Guide to the Implementation of Auditing(Trial)",the problems found in the audit process were found,and the causes of the problems were analyzed in combination with the theory of public fiduciary responsibility and the theory of audit immune system.Finally,on the basis of the cause analysis,propose specific countermeasures to solve the problem.The paper obtained three research conclusions.Firstly,the audit of the implementation of the river chief system should be located in the audit of policy implementation.A comprehensive comprehensive audit of the implementation of the river system is required.The audit covers not only the six tasks specified in the Opinions,but also the four guarantee systems of the river chief system.Secondly,the basic audit management is the fundamental guarantee for obtaining high-quality audit results of the implementation of the river chief system.The basic management work here includes the basic management work of the audited unit data related to the implementation process of the river chief system,as well as the audit procedures implemented by the audit team.Thirdly,taking full advantage of the evaluation effect and supervision effect of the audit results can continuously improve the implementation of the river chief system.Compared with the existing literature,the difference of this paper is that it starts with the audit of the implementation of the river chief system.Although the case study of Chongqing’s L district is just an example,the audit problems found in the process are universal and representative.According to the previous systematic theoretical research,find out the problems existing in the audit process and conduct in-depth analysis of its causes in combination with theoretical research,and put forward specific recommendations,which can be used to audit the implementation of river chief system for other regions in the future.Provide actionable ideas,avoid making similar mistakes,and give play to the role of audit and supervision to promote the effective implementation of the river chief system.As the first area to conduct audits of the implementation of the river system,Chongqing has far-reaching significance for its research in the context of the full implementation of the river system.The research results can provide a reference for further research in this field,and also provide useful suggestions for auditing practitioners of the audit of the implementation of the river chief system.