The Research Of Policy Follow-up Auditing

As an important means of economic and social management,public policies are related to the overall development situation of the nation,and reflect the wish of the state.Policy follow-up audit has been paid attention by central and all levels of local government as the introduction and implementation of some significant macroeconomic policies at the national level related to the national governance.However,the policy follow-up audit is lack of methods,techniques and evaluation criteria and practice which still need to be explored and further study.The specific and sound methodology is essential based on the issues found and solved in the practices of policy follow-up audit.“Machine Substitution” refers to replacing labor with machines on the production line,it is the project implemented by Zhejiang province government at the end of 2012 aiming to promote the restructure and upgrade of industry and improve the development economy of Zhejiang.The government has invested a considerable amount of fund and set a series of polices and measurement in order to promote the implementation of the “Machine Substitution” project.Thus,the “Machine Substitution” policy follow-up auditing has been listed as one of the events named as the policy follow-up auditing for the development of information economy in 2015.Therefore,it is significant to study the case of “Machine Substitution” project.Based on the involvement and practice by the author,some highlights of “Machine Substitution” policy follow-up auditing process should be mentioned: firstly,the time that selected of the intervention;additionally,the wide range of auditors which should both include the participators and the experts;furthermore,the preparation before the process;and finally,the combination of different methods such as interview,evaluation and the factor analysis.According to the theoretical analysis and case study,this article has provided some suggestions specific to policy follow-up auditing: first of all,the public policy follow-up auditing with significant influence should have the priority;moreover,there should be a detailed plan about the audit content and the objective before the implementation;furthermore,it is crucial the promote the intelligenzition of the audit method;in addition to the application of the results of audit,it is important to strengthen the construction of the policy follow-up audit system as well as the standardizations of audit announcement and the public monitor;at last,it is urgent to organize the audit team with experts and cultivate the talents with high level education background to meet the challenges of policy follow-up audit.