Research On The Dilemma Of Implementing The Policy Of Full Audit Coverage And Countermeasures

Government audit is an important part of government governance system and an important guarantee of government governance ability.Since the Third Plenary session of the 19 th CPC Central Committee,the Central Committee proposed the establishment of the audit committee,marking that government audit has entered a new stage of development,and it position in the national governance system has become more important.The implementation of the policy of full audit coverage is to implement the deployment requirements of the CPC Central Committee for audit institutions at all levels.It is also a necessary condition for strengthening the construction of serviceoriented government and serving the modernization of national governance capacity.But for the local audit institutions,facing such an arduous task,there are still many difficulties in the current work.The research purpose of this thesis is to study the problems existing in the implementation of the full audit coverage policy,analyze the current situation,reveal the main problems,and put forward countermeasures and suggestions to better realize the full audit coverage.This thesis uses literature research method,questionnaire method and survey and interview method to conduct research.Based on the existing literature,this thesis summarizes the relevant theories and development process of the policy of full coverage of domestic audit in recent years.By exploring the implementation status of the full coverage audit policy of H institution in S region,it is concluded that the current problems faced by H institution in the implementation of the full coverage policy are difficult to give consideration to the breadth and depth of the policy audit,the audit quality has not been significantly improved,and the policy safeguard measures are insufficient,and then it is analyzed that the external factors and internal management of the policy implementation are the causes of these problems.Based on the above analysis,a series of countermeasures and suggestions to optimize the operation environment of the full coverage policy of audit are obtained,such as strengthening the function of audit committee,planning and implementing audit projects,innovating the cooperation among multiple subjects,strengthening the construction of compound talents,accelerating the construction and optimization of digital audit.Finally,the conclusion is summarized and the future research direction is prospected.The study of this thesis is helpful for local audit institutions to perform their duties better,improve their audit efficiency in an allround way,and provide reference for similar areas to implement full coverage of audit policies,thus laying a solid foundation for the modernization of government governance capacity.