Audit Research On The Implementation Of Y River Chief System Policy From The Perspective Of Collaborative Governance

The 19 th National Congress of the Communist Party of China,based on the new historical direction of the country’s development in the new era,made a strategic plan to reform the audit management system and build a comprehensive coverage and supervision system.This will play an important role in the connection between audit and other supervisions,strengthen the planning of audit projects and coordination of audit organizations,promote the establishment of a comprehensive audit supervision system,and increase the strength of supervision.At the same time,the mission of audit supervision in my country will become increasingly heavy.However,so far the resources of government auditing are very limited.Facing the contradiction between the increasingly serious auditing tasks and the relatively scarce auditing resources,how to expand the scope of supervision has become a difficult challenge for government auditing institutions.Coupled with the particularity of government resource and environmental audits,especially in the field of water resource pollution prevention,the dilemma that has emerged cannot be solved by a single subject.How to construct an audit model that conforms to the characteristics of natural resource assets has become the focus of current practical and theoretical circles.Based on the increasingly common cross-sector collaboration practice in government work,this article selects the perspective of government audit collaborative governance.First,on the basis of drawing on existing academic achievements,with coordination theory,sustainable development theory and the theory of government information resources sharing across departments,to analyze and summarize the connotation and logic of the audit coordination management of the implementation of the river chief system,as a theoretical basis for the water resources and environment collaborative audit.Then,by analyzing the necessity of collaborative governance of all parties,the support of institutional policies and the feasibility of realistic environment,and the results of the coordinated governance of the auditing project of the implementation of China’s river chief system policy at the present stage,to sort out the progress made by government audit departments in water resourcesenvironmental audit.This paper further introduces the audit investigation on the implementation of Y river chief system policy carried out by S audit bureau as an example to explore the quality and efficiency of government audit and its influencing factors in practical work.It was found that local auditing agencies encountered many problems in the process of collaborative governance with relevant competent functional departments,such as difficulties in obtaining evidence,duplication and oversight supervision,inconsistent standards,and unscientific system design.After digging the deep-seated reasons behind the burial,this article proposes the targeted recommendations for the audit of the implementation of the Y river chief system policy from five dimensions:perfecting the legal system of collaborative audit governance,strengthening collaborative audit information technology,constructing a collaborative audit linkage mechanism,making up for collaborative audit human resources,and improving the use of collaborative audit results,with a view to enhancing the efficiency and effectiveness of the coordinated governance of the government’s water resources and environmental audits,ensuring the development of government audits,and promoting the realization of "full coverage" of audits.