Research On The Objectives And Operating Mechanism Of The Audit Of The Implementation Of Social Assistance Policies In The New Era

The implementation of social assistance policy is the key link to improve the social assistance system.However,in the implementation of social assistance policies,there are frequent problems such as inadequate promotion of work and embezzlement of relief funds.As common prosperity is constantly reaffirmed and emphasized,formulating and implementing high-quality social assistance policies is a necessary measure to respond to the requirements of the times.Audit supervision plays an important role in promoting the scientific formulation and effective implementation of policies.In addition,China’s audit institutions also attach great importance to the audit of the implementation of major policies.The "Fourteenth Five Year Plan" for the Development of National Audit Work puts forward the requirement of "further defining the audit orientation of policy implementation,and implementing audit projects of policy implementation".In the new era of national development,due to the constraints of subjective and objective factors,there is still room for improvement in the audit of the implementation of social assistance policies.Therefore,it is urgent to combine the new requirements of policy implementation audit,further understand the objectives of social assistance policy implementation audit and the components of the operating mechanism,and find out the existing problems and causes by comparing with the practice,so as to seek the optimization path.This will improve the efficiency of audit,promote the implementation of social assistance policies,effectively maintain the safety of social assistance funds,and orderly promote the implementation of social assistance projects It is necessary and important to promote the practical effectiveness of the concept of common prosperity.Z Province is a demonstration area for high-quality development and common prosperity.It is further pointed out in the national "Fourteenth Five Year Plan" and the2035 Long term Goal Outline to support the construction of the demonstration area of common prosperity in Z Province.The construction of social assistance system in Z Province is also at the forefront of the country,taking the lead in achieving the unity of urban and rural minimum living standard,and comprehensively realizing "urban-rural integration and consistent standards" at the county level.The construction of audit institutions in Z province is also excellent,which has played a certain role in the functions of audit institutions and the application of audit results.In the face of the requirements of the new era,the objectives and operating mechanisms of the audit of the implementation of social assistance policies have been given richer meaning and content.In contrast,there is still some room for optimization in the audit of the implementation of social assistance policies in Z province.Therefore,this paper makes an in-depth analysis of this case and seeks an optimization path for the audit of the implementation of social assistance policies in practice.First,this paper analyzes the whole process of audit implementation,including audit preparation stage,audit implementation stage,audit report stage and audit rectification stage.Secondly,through the specific analysis and construction of the objectives and operating mechanism of the audit of the implementation of social assistance policies in the new era,this paper analyzes some problems in the case that lead to the failure of the audit operating mechanism of the implementation of social assistance policies,and analyzes and discusses the causes of these problems in many aspects.Thirdly,based on the audit case,this paper designed a questionnaire on the implementation of the social assistance policy and its improvement measures,soliciting opinions from experts in the field of accounting and auditing in the practical and academic circles,and collecting relevant opinions and suggestions.Finally,based on the results of theoretical analysis,case analysis and questionnaire survey,this paper proposes some countermeasures that can optimize the implementation of social assistance policies.This paper adopts the methods of literature analysis,case analysis and questionnaire survey to conduct an in-depth study on the objectives of the audit of the implementation of social assistance policies in the new era and the optimization of the operating mechanism.The research finds that: first,the specific objectives of the audit of the implementation of social assistance policies in the new era include: scientificity,authenticity,compliance,effectiveness and transparency,of which the effectiveness includes economic benefits(economy,efficiency and effectiveness)and social benefits(fairness,etc.);Second,the elements of the audit operation mechanism for the implementation of social assistance policies in the new era include the audit plan management mechanism,the audit implementation mechanism,the audit report and results application mechanism,the information communication mechanism,the audit rectification and quality control mechanism;Third,there are still some problems in the current audit of the implementation of social assistance policies,such as incomplete audit objectives,less prominent audit priorities,lack of audit efficiency,and low utilization rate of audit results.These problems are the manifestations of the failure of the audit operation mechanism,which are mainly caused by the lack of advanced understanding of the audit concept,inadequate construction of the audit system,and limitations in the management of audit plans The audit technology and methods still need to be improved and the audit team construction is insufficient.Finally,based on the findings of the comprehensive research conclusion,this paper believes that the improvement measures for the implementation of the audit of the social assistance policy in the new era include the continuous improvement of the relevant audit system,the optimization of the audit plan management mechanism,the active innovation of audit technology and methods,the efforts to improve the utilization of audit results,and the strengthening of the all-round construction of the audit team.The existing literature mainly focuses on the follow-up audit of the implementation of major policies,while the research on the implementation audit of social assistance policies is less.Through literature review,application and analysis of relevant theories and audit concepts,this paper studies the specific contents of the audit objectives and operating mechanisms of the implementation of social assistance policies in the new era,which is of great significance to enrich and expand the research on social assistance audit and policy implementation audit.This paper also has a certain practical value.Taking the audit of the implementation of social assistance policies in Z province as an example,it analyzes the problems and causes,and puts forward corresponding improvement measures,which have practical reference value in helping audit practice to develop efficiently and helping the construction and improvement of social assistance system.Of course,based on the limitations of a single case and the lack of research ability of the author,the depth of the argument and analysis in this paper is not enough,and the relevant conclusions lack universality or higher level sublimation,which should strengthen the follow-up theoretical and practical learning.Finally,this paper also hopes that in the future,the research on the operation mechanism of national audit,national audit cases,social assistance audit and other aspects will be more abundant.