Research On Vertical And Horizontal Linkage Mechanism Of Follow-up Audit Of Policy Implementation

The follow-up audit of policy implementation is an important task entrusted to audit institutions by the CPC Central Committee and the State Council,and it is also an important starting point to promote the smooth implementation of government orders.At the first meeting of the Central Audit Committee,General Secretary Xi Jinping clearly proposed to expand the breadth and depth of audit supervision,and strengthen the follow-up audit of policy implementation.However,under the background of the increasingly prominent contradiction between the supply and demand of audit resources,the knowledge structure of the audit cadre team cannot well meet the needs of the development of auditing under the new situation,and cannot adapt to the new highlevel functional positioning of government auditing.In order to effectively exert the supervision function of the follow-up audit of policy implementation and achieve the work goal of "all audit should be done",it is imperative to strengthen the linkage of audit in the audit work.By strengthening the work linkage between audit institutions at different levels,audit institutions and government functional departments at the same level,and promoting multi-party departments to form a stable and orderly whole with the help of policy guidance and interest drive,it can break the "go it alone" working mode of audit institutions.And it can also avoid the problem of "required audit but not audited" caused by the limitation of audit resources and expertise during the implementation of the follow-up audit of policy implementation project.This also promotes audit institutions to comprehensively and systematically discover problems in the process of policy implementation under the condition of limited internal resources,better promote the implementation of relevant policies and measures,and more effectively play the role of audit in serving national governance.Based on the important speech of General Secretary Xi Jinping of the Central Audit Committee and the relevant content of the amendments to the Audit Law of the People’s Republic of China,this paper clearly defines the vertical and horizontal subjects of audit linkage.And based on the principal-agent theory,the coupling theory and incentive compatibility theory,this paper analyzes the reasons for constructing an audit linkage mechanism in the follow-up audit of policy implementation practice,and answers the question of how to better construct the linkage mechanism to improve audit supervision efficiency.Secondly,on the basis of analyzing the limitations of the followup audit of policy implementation in terms of department authority,human resources and industry knowledge,this paper further clarifies the necessity of conducting audit linkage from four perspectives,including making up for the shortcomings of audit work,alleviating the practical difficulties of increasing internal resources,adapting the change and development of government audit function,and forming a joint force of supervision to promote policy implementation.Thirdly,this paper combines the current theoretical research and practical exploration,and on the basis of the feasibility demonstration of audit linkage,constructs a vertical and horizontal linkage mechanism of auditing with a clear subject and led by the government audit institution,and clarifies the specific operation mode of this linkage mechanism.It proposes safeguard measures for the operation of the mechanism from the perspectives of organizational leadership,data platform,and laws and regulations.Finally,taking the case of the follow-up audit of policy implementation to strengthen grain reserve management carried out by the Special Office A as the main analysis object,this paper verifies the theoretical research content above,and further puts forward countermeasures and suggestions to promote the improvement of the vertical and horizontal linkage mechanism of audit.From the perspective of theoretical and practical value,this paper is a systematic theoretical analysis of the linkage mechanism of the follow-up audit of policy implementation,which provides a theoretically useful vertical and horizontal linkage mechanism for government auditing to effectively improve supervision efficiency and promote the implementation of policies.At the same time,it provides a reference for effectively broadening the breadth and depth of audit supervision.