Research On Tracking Audit Of Employment Priority Policy In Z City

With China’s economy entering the new normal,major changes have taken place in the speed,mode and structure,the CPC Central Committee and the State Council have issued a series of major policies and measures aimed at adapting to changes andpromoting high-quality economicdevelopment.In order to strengthen the effect of the policies,the National Audit Office has organized national audit institutions to carry out tracking audit of the implementation of major national policies(hereinafter referred to as policy tracking audit)since 2014.In recent years,policy tracking audit has made important contributions to the modernization of national governance system and governance capacity,but there are also many problems,its theoretical system needs to be improved,and further research and application need to be carried out on the basis of practical experience.As the foundation of people’s livelihood,employment is not only closely related to the people’s lives,but also an important force to promote economic growth and structural transformation.In the 2019 government work report,"employment priority" was placed at the macro policy level for the first time.The report also stressed that "employment must be placed in a more prominent position".Therefore,the implementation of the employment priority policy has also become the focus of policy tracking audit carried out by audit institutions in recent years.This thesis summarizes the research results of domestic and foreign scholars on policy tracking audit,summarizes the basic connotation and characteristics of policy tracking audit,and expounds the national governance theory,public fiduciary responsibility theory,immune system theory and new public management theory,which lays a theoretical foundation for follow-up research.Combined with relevant cases,this thesis analyzes the problems and reasons existing in the tracking audit of employment priority policy in Z city,and puts forward some suggestions to improve the tracking audit of employment priority policy in Z city.This thesis is divided into six parts.The first part is the introduction.The second part summarizes the theory of tracking auditof employment priority policy,and explains the concept and characteristics of policy tracking audit,the concept and characteristics of employment priority policy,the characteristics and current situation of tracking audit of employment priority policy,and the theoretical basis of employment priority policy tracking audit.The third part introduces the general situation of tracking audit of employment priority policy in Z citycases.Taking the employment priority policy tracking audit project carried out by Z City in the second half of 2020 as an example,it introduces the current situation of Z city’s employment priority policy tracking audit,the implementation plan of Z city’s employment priority policy tracking audit,the results of Z city’s employment priority policy tracking audit and rectification of Z city’s employment priority policy.The fourth part analyzes the problems and reasons of the tracking audit of Z city’s employment priority policy.Among them,the problems existing in the audit mainly include: the objectives and focus of the tracking audit of Z city’s employment priority policy are not clear enough,the auditors do not make full use of the big data audit method,the content disclosed in the audit announcement is not comprehensive,the pertinence and operability of the audit rectification suggestions are not strong,and the attention to the follow-up rectification of the problems is not high.The main reasons for the problems are: auditors’ inadequate understanding of employment priority policy,insufficient staffing of employment priority policy tracking auditors,uncoordinated audit organization management and employment priority policy,auditors’ unfamiliar with big data technology,and failure to establish a long-term employment priority policy tracking audit rectification mechanism.The fifth part puts forward some suggestions to improve the tracking audit of employment priority policy in Zcity: first,strengthen the training and team construction of policy follow-up auditors;Second,establish a scientific policy tracking audit organization and management system;Third,strengthen the application of big data in policy tracking audit;Fourth,improve the long-term mechanism of audit rectification.The sixth part is the conclusion.In theory,this thesis attempts to explore ways and means to improve the policy tracking audit,improves the theory of policy tracking audit,and plays a positive role in giving play to its supervision and evaluation functions.In terms of practice,this thesis analyzes the case of tracking audit of employment priority policy in Z City,reveals the shortcomings of policy tracking audit in Z City,analyzes the reasons behind the shortcomingsand puts forward targeted suggestions to improve the shortcomings of the tracking audit practice of the employment priority policy in Z city,which is conducive to reducing or even eliminating the loopholes and defects in the process of policy formulation or implementation to a certain extent,and improving the effectiveness of the policy,It also ensures that the policytracking audit plays its due role.