Study On The Tracking Audit Of The Implementation Of The Rural Revitalization Policy

China has embarked on a new journey of building a socialist modern country.In order to achieve the goal of "two hundred years" and the common prosperity of all people,the "comprehensive implementation of rural revitalization strategy" has become an inevitable choice on the road of struggle.The rural revitalization strategy involves many policies,among which the rural habitat improvement policy is responsible for the construction of ecologically pleasant and beautiful countryside,which determines the quality of the living and production environment of rural residents.Therefore,the improvement of rural habitat environment is the first battle in the comprehensive implementation of rural revitalization,which will directly affect the overall development of the countryside and indirectly promote the revitalization of the countryside,so that the function of the countryside can be improved and the value can be revealed,and is highly valued by the Party and the State.In order to ensure the smooth implementation of the policy of rural habitat environment improvement and to put it into practice,various national and local departments have issued a series of plans and measures to guide the relevant work,but in order to grasp the implementation of the policy and its effects,and to ensure that the operation results of the policy are consistent with the original intention,it is necessary to carry out the follow-up audit of the policy implementation,so that the national audit institution can This paper chooses to examine the implementation of rural revitalization policies.In this paper,we choose the follow-up audit of the implementation of rural revitalization policy as the research theme,and then select the rural habitat improvement policy as an important part of it to conduct a detailed study on the follow-up audit of its implementation.Firstly,based on the research of related literature at home and abroad,we understand the current theoretical methods and research progress of the follow-up audit of the implementation of rural revitalization policies,and propose the research direction and ideas of this paper.Secondly,the relevant theories and concepts involved in the article are specified,mainly from the theory of public fiduciary economic responsibility,the theory of national governance,and the theory of national audit immune system to analyze why the follow-up audit of rural habitat environment improvement policy implementation should be implemented.Again,the overall implementation of China’s current rural revitalization policy and the implementation of rural habitat environment improvement policy are compiled,and the current status of the implementation of related auditing work is analyzed from the perspectives of both the Audit Office and local audit organs.The operational mechanism of the implementation of rural habitat and environment improvement policies and audits to help the effective implementation of the policies are discussed,and the characteristics and focus of such audits are summarized.Then,the paper introduces a specific case,and by sorting out the audit implementation process in the case,some problems and shortcomings in each stage are summarized,such as:insufficient pre-audit preparation,single audit evaluation basis,traditional audit approach,late audit intervention,the form and content of audit announcement need to be improved,and the lack of performance evaluation and rectification of follow-up problems.attention.Finally,based on these problems,targeted suggestions are made in three aspects: improving the supporting work for the follow-up audit of the implementation of rural habitat environment improvement policies,innovating the methods and modes of such audits,and enhancing the team building of auditors.It is hoped that this can enrich the research related to the follow-up audit of the implementation of rural habitat and environment improvement policies,provide some reference for the practical workers,help the rural habitat and environment improvement policies take root and benefit the masses,and promote the comprehensive implementation of rural revitalization strategy.