Construction And Application Research Of The Evaluation Index System Of Follow-up Audit On The Implementation Of Rural Construction Policy In L County Under The Background Of Rural Revitalization

The rural revitalization strategy provides policy guidance to solve the problems of uneven urban-rural development and lagging rural development,and is an important measure to promote "agriculture,rural areas and farmers" in the new era.In order to promote all-round rural revitalization,The State Council has issued a number of policy documents,among which the No.1 Central Document for 2022 defines three priorities: rural development,rural construction and rural governance.In July 2021,Gansu Province took active efforts to promote rural construction,consolidated and expanded the achievements in poverty alleviation and comprehensively promoted rural revitalization,and led the formulation of the Implementation Plan of the Provincial Demonstration Action for Continuous Promotion of "5155" Rural Construction in 2022,making comprehensive plans for rural construction.Governments at all levels have responded positively and taken various measures at the same time,formulating a series of relevant policies and carrying out demonstration actions in rural construction.The implementation of various policies and measures is directly related to the efficiency of rural construction and rural revitalization.Therefore,it is particularly necessary to track and audit the implementation of rural construction policies.However,due to the late research of tracking audit of policy implementation in the theoretical and practical circles in our country,and there is not a mature and unified tracking audit evaluation index system for the whole process of rural construction policy implementation.Therefore,it is necessary in both theoretical and practical fields to carry out follow-up audit evaluation research on the implementation of rural construction policies and construct a set of highly targeted follow-up audit evaluation index system.Taking the implementation of rural construction policies in L County as an example,this paper summarizes and analyzes the implementation of rural construction policies in L county and the audit of related policies and funds through field visits and investigations,and points out the main existing problems in the follow-up audit and evaluation of the implementation of rural construction policies in L County.Then,this paper takes the life cycle theory of public policy as the entry point.Based on the key contents of L County’s rural construction demonstration action,a three-stage tracking audit evaluation index system of rural construction policy implementation is constructed,which includes 23 specific indicators in three stages: policy formulation,implementation and effect evaluation.Finally,this paper processes and summarizes the data related to the implementation of rural construction policies in L county at various stages from 2021 to 2022.Combined with the established evaluation index system,this paper makes a comprehensive evaluation of the implementation of rural construction policies in L county,drawing a conclusion that the implementation of rural construction policies in L county is getting better year by year,and puts forward relevant audit suggestions.It is hoped that this study can provide some reference value for the follow-up audit evaluation of the implementation of rural construction policies,and give full play to the effectiveness of national audit in promoting national governance.