Applied Research On Follow-up Audits Of Supportive Policy Of Micro-enterprises In Chongqing

Chongqing has developed the miniature enterprise in the country Since 2010 September,all over the country launched the discussion up surge of miniature enterprise.Experts and scholars in view of some problems existing in the development of Chongqing miniature enterprise and countermeasures from different angles,has carried on the preliminary discussion.In addition,tracking audit is the audit theory and practice with the inevitable result of social development,the traditional auditing methods of reform,but this theory is able to rise until after 1980 s,the follow-up audit theory and practice are still very not perfect.Therefore,in this context,it is of great practical significance to study and enrich the application of tracking audit practice.This paper chooses to study the follow-up audit of micro-enterprise development policy in Chongqing,and adopts case analysis,induction and field survey methods,hoping to follow the audit theory and guide the revision of other similar Chongqing Municipality to support micro-enterprise development policy tracking audit The purpose of the project's practice.This paper consists of six parts:In the first part,the theory and practice of this paper clarify the purpose,meaning,ideas and innovation of this paper,and summarize and evaluate the existing research results at home and abroad.The second part focuses on the definition,objectives,characteristics and advantages of tracking audit,with particular emphasis on the relevant theory of policy follow-up audit.In the third part,the case analysis of micro-enterprise development policy follow-up auditing of Chongqing Municipality is carried out.Firstly,the paper analyzes the current situation and problems of micro-enterprise development in Chongqing,finds out the reasons,and then analyzes the micro-Audit project specific audit process and the audit results are described.In the fourth part,the author points out the problems in the follow-up audit of the micro-enterprise development policy in Chongqing and the achievements in the follow-up audit of the micro-enterprise development policy project of Chongqing Municipality and for other projects to track audit practice putforward their own views and views.the fifth part.For the micro-enterprise development in Chongqing tracking audit activities found in the problem.And through the study of foreign literature and found the Kaufman policy evaluation model(Roger Kanfman and Susan Thomas,1980)This paper constructs an evaluation model of economic policy tracking audit and the use of analysis to the support of micro-development policy in Chongqing follow-up audit case,finally,it puts forward suggestions and countermeasures to improve and improve Chongqing Municipality to support micro-enterprise development policy follow-up audit and other economic policy follow-up audit.The sixth part is the final summary of the purpose of this paperThis paper focuses on the analysis of the actual development of micro-enterprises in Chongqing,the Chongqing Municipality to support micro-enterprise development policy follow-up audit study,To understand the specific implementation of the policy and to discover which policies to implement the policy deviation from the direction of macro-control,as well as macro-control objectives of what kind of impact,According to the law through the audit process requires the audit unit to correct deviation from macro-control behavior,and ultimately to ensure the implementation of policy measures,Hoping to put forward some ideas for the development of micro-enterprises in Chongqing Municipality for reference.