| Since the 19th National Congress of the Communist Party of China,the reform of delegating powers,improving regulation,and strengthening services has achieved remarkable results.China’s socialist construction has also entered a period of highquality development.In the new era,we should further deepen the reform of "delegating powers,improving regulation,and strengthening services",promote the steadily transform government functions,reduce institutional transaction costs,optimize the allocation of market resources,create good business conditions,and escort the economic and social development.As an important part of social governance,national audit plays an irreplaceable role in promoting the in-depth implementation of the policy.In recent years,the National Audit Office and audit institutions at all levels have organized and carried out the follow-up audit of the implementation of the "deregulation,management and service" policy,supervised the reform results of the "delegating powers,improving regulation,and strengthening services " policy,announced and interpreted the audit results on the portal website in a timely manner,and revealed and summarized various problems existing in the implementation of the "delegating powers,improving regulation,and strengthening services" policy.However,in the practice of the follow-up audit of the implementation of the specific "delegating powers,improving regulation,and strengthening services" policy,there is a lack of theoretical basis and an effective evaluation index system,and many problems need to be solved.This paper uses the case study method,on the basis of combing a large number of literature,makes an in-depth study on the implementation of tracking audit of the "Delegating powers,improving regulation,and strengthening services" policy in D city from 2017 to 2019.Firstly,it introduces the tracking audit of the implementation of the "delegating powers,improving regulation,and strengthening services" policy in D City in detail,and expounds the shortcomings of the audit.Secondly,based on the "5E" theory and the policy life cycle theory,combined with the analytic hierarchy process,this paper constructs a relatively perfect three-level and four level index system.At the same time,through expert scoring to allocate the weight of each index;finally,this paper collects the relevant data of the implementation of the "delegating powers,improving regulation,and strengthening services" policy in D city from 2017 to 2019,and deeply analyzes and evaluates the implementation process of the "delegating powers,improving regulation,and strengthening services " policy in D city by using the established evaluation index system Finally,the evaluation results show that the implementation effect of the policy has been improving year by year in D City in the past three years,and some suggestions are put forward.We hope to carry out a higher quality follow-up audit on the implementation of the policy of "delegating powers,improving regulation,and strengthening services",ensure the implementation of the policy,accelerate the transformation of government functions,improve the quality of government services,and finally realize the modernization of the national governance system and governance capacity. |