| Since the 19 th National Congress of the Communist Party of China,China’s reform of "release,control and service" has achieved remarkable results.In such an environment,further promoting the innovation of administrative examination and approval is conducive to the stable transformation of government functions,weakening institutional transaction costs,promoting the efficient allocation of market resources,creating a good business environment and escorting the high-quality development of economy and society.As an important way of government supervision and management,national audit plays an irreplaceable role in promoting the full implementation of administrative examination and approval reform policies.Since 2015,both the National Audit Office and audit institutions at different levels have jointly carried out the time and tracking audit of the "decentralization and service" strategy,and the administrative examination and approval innovation strategy of the key content of streamlining administration and decentralization has become the key link for our audit institutions at different levels to carry out policy practice and tracking audit.Audit institutions at different levels explained the follow-up audit results of this policy practice from the government’s portal website,announced,and combed and summarized various problems in the implementation of the reform of administrative examination and approval system.However,in the specific implementation process of the reform of administrative examination and approval system,due to the lack of matching theoretical basis and effective evaluation index system,many problems need to be solved as soon as possible.Through the case analysis method,on the premise of integrating and combing a lot of literature information,this paper makes an in-depth exploration on the implementation of the practice tracking audit of the policy of "release,management and service" in H city from 2018 to 2020.Firstly,it explains the whole stage of tracking audit of the implementation of the reform strategy of administrative examination and approval in H City,and explores the loopholes exposed in the audit work;Secondly,with the support of "5E" audit theory and the assistance of public policy life cycle theory,this paper constructs a sound practice system with the help of analytic hierarchy process.In the same period,the weights of different indicators are matched through the scoring of experts;Thirdly,this article selects,collates and combines the detailed information in the in-depth promotion of the administrative examination and approval reform policy of H city from 2018 to 2020,calculates the score according to the evaluation index system,deeply explores and evaluates the practical strategies of different units in H City in the implementation stage of the administrative examination and approval reform policy,and finally,The evaluation shows the conclusion that the implementation effect of administrative examination and approval reform policy in H city has improved year by year in the past three years,and presents assurance strategies,which gives corresponding reference value to future policy tracking audit practice.Finally,we also look forward to carrying out higher-level audit implementation,ensuring the specific practice of policies,adding impetus to the innovation activities of the administrative system,promoting the rapid transformation of government functions,and optimizing the service level of the government,so as to achieve the modernization of the national governance system and governance capacity as the final goal. |