Research On Tracking Audit Of Grass-roots Organization Of "Three-Guarantee" Policy In A Province

As a means of maintaining state governance,state audit is responsible for the implementation of major policies and measures of the Party and the state.Follow-up audit of policies helps diagnose and correct problems in the implementation of policies in a timely manner.Policy tracking audit is characterized by multiple audit contents,long cycle and strong timeliness,which requires scientific and complete logical framework and implementation path guidance to carry out high-quality and efficient audit services.The existing relevant research innovatively put forward the implementation framework of policy tracking audit from the three dimensional perspective of "Form,Fact and Value",which has a good guiding effect on the implementation of audit practice,but there is still room for improvement: First,the concept of "Form,Fact and Value" is not clearly defined.Second,the "Three-Dimensional" research perspective is not perfect,mainly reflected in:(1)The "Three-Dimensional" audit implementation framework makes the audit content fail to cover the whole process of policy operation;(2)The content of audit does not match the national audit target,and the constructive goal of audit supervision and rectification is ignored;(3)The "Three-Dimensional" perspective lacks attention to audit rectification,resulting in the failure to elaborate on the implementation details of audit rectification.Based on the above thinking,this thesis takes policy tracking audit as the research object,further clarifications the concept of "Form,Fact,Value and Rectification" dimension according to the "Deming ring" theory,and expounds the audit process relationship between each dimension.Referring to relevant scholars’ research on "Three-Dimensional" policy tracking audit,adding the "Rectification" dimension,and proposing a four-dimensional policy tracking audit implementation framework based on the "double cycle" of policy operation process and audit implementation process,and the matching of audit content and audit objectives,the value and feasibility analysis of this framework was conducted.From the dimensions of "Form,Fact,Value and Rectification",detailed description of audit objectives,content and key details,and throughout the whole process of public policy decision-making,implementation and termination.Then,combined with the tracking audit of Grass-roots Organization of "Three-Guarantee" policy of a province,the "Four-Dimensional" audit implementation framework was used to conduct case analysis,further verify the operability of the framework,and analyze the problems existing in the audit cases.Finally,relevant suggestions are put forward for improving policy tracking audit: Build an information sharing platform within the project team to facilitate efficient information collection;Carry out research audit to enlarge knowledge reserve of auditors;Strengthen the construction of "Chess Game" in audit work,promote information sharing between upper and lower levels,etc.It is expected to provide reference for the theoretical and practical research of policy tracking audit.