Follow-up Audit Research On The Policy Implementation Of Rural Vitalization Strategy

The implementation of the rural revitalization strategy is a major decision and deployment made by the 19 th National Congress of the Communist Party of China,and it is the general grasp of the "three rural areas" work in the new era.In 2018,the state issued the "Opinions on the Implementation of the Rural Revitalization Strategy",marking that China’s rural revitalization has entered from theory to practice,the followup audit of the implementation of rural revitalization policies has also begun.At present,China is advancing towards the second centenary,the report of the 20 th National Congress of the Communist Party of China pointed out that it is necessary to comprehensively promote rural revitalization and strive to achieve the grand goal of building a modern and powerful socialist country.At present,China’s rural revitalization audit work is still in its infancy,and there are still many problems.Audit institutions shall accurately grasp the new development concept in the audit of rural revitalization strategy and maintain the independent role of audit and the advantageous role of audit supervision.Starting from the research background and significance,this paper focuses on the relevant theories and literature,uses the literature research and development to conduct in-depth analysis,clarifies the research theme of this paper and establishes a theoretical analysis framework from five aspects: audit objectives,audit objects,audit content and audit procedures.Secondly,the text analysis method is used to analyze the overall situation of the follow-up audit report of the implementation of rural revitalization policies at the central and local levels from 2019 to 2022.It was found that there are a series of problems in the audit work,such as insufficient audit attention,failure to meet the requirements of full audit coverage,insufficient transparency of audit content disclosure,lack of performance audit evaluation,and insufficient audit rectification.Thirdly,using the case analysis method,taking the follow-up audit of rural revitalization policy carried out by the Audit Bureau of L County.As an example,we understand the basic situation of County L and deeply analyze the development of audit work and find that there are still problems such as insufficient investment of audit resources and failure to make full use of audit results.Finally,based on the above problems,optimization paths such as optimizing the audit environment to promote full audit coverage,optimizing audit work methods to improve audit quality,making full use of audit results to strengthen audit supervision are proposed.The research and analysis of this paper can provide reference direction for central and local audit institutions to improve audit quality when carrying out follow-up audit of rural revitalization policy implementation.It can also provide reference perspective for rural revitalization work in other regions and help the comprehensive implementation of rural revitalization strategy.