Implementation Of Environmental Policy And Follow-up Auditing

China's Audit Commission from August 2014 has been organized to audit the implementation of steady growth,promote reform,structural adjustment,people's livelihood and anti-risk policy.At the same time,other audit work is also very concerned about the implementation of major policy measures,and regularly publish audit results.All of this effectively promote the implementation of funds,project,and policy.Otherwise,the implementation of policy makes officials execute well.Policy implementation tracking audit is a complex "project".It's content covers fiscal and taxation,financial policy,industrial policy,and people's livelihood policy,involving millions of specific projects to implement,which requires local governments develop a reasonable and careful implementation of policies,systems,programs that based on local conditions.As a national audit department,they should audit in a timely manner to evaluate the implementation of local government policies.Therefore,in practice,summing up the audit experience,model,to construct the audit theory framework is an important industry research topic.This article focuses on the implementation of environmental protection policy tracking audit in practice and theoretical framework.China's environmental policy implementation tracking audit presents a unique stage characteristics.During this period,the audit involves a wide range of areas,the system of security mechanisms improved rapidly,environmental protection industry policy has been as a key audit task,to carry out the implementation of policy tracking audit has become an important way to fulfill green development concept.However,the situation of China's environmental pollution is still grim,the ecological environment is a short-term building of a well-off society in an all-round way.How to determine the audit focus in the audit practice,how to carry out the performance evaluation are in the stage of exploring,the audit management foundation is relatively weak.To begin with,this article design the object,basis and target,of environmental protection policy auditing.Secondly,this article evaluate the rationality of the program,the effectiveness of the implementation and implementation of the policy to draw a conclusion how the effectiveness of the implementation of environmental policy.All in all,building he audit framework track the implementation of environmental policy The focus of the framework is to monitor the implementation of environmental policies,assess the effectiveness of environmental policy implementation,to find possible factors that affect the original policy objectives,and urge the audited units to rectify.This article will take the Xiao He governance policy as an example.First of all,it explain how to use the framework of environmental protection policy tracking audit.Effectiveness and performance of the three dimensions were analyzed respectively.Second,it is necessary to strengthen the aspects pay attention to in the practice of environmental policy.It also explains how to achieve sustainable economic development and improve the quality of life goals in the implementation of environmental policy tracking audit.