Research On The Follow-up Audit Of Characteristic Township Policy

On July 20,2016,the Ministry of Housing and Urban-Rural Development and other three ministries and commissions promulgated the "Notice on Carrying Out the Cultivation Work of Characteristic Towns" and decided to carry out the cultivation of characteristic towns throughout the country.It is planned that by 2020,about 1,000 characteristic towns will be cultivated to lead Driven the construction of small towns nationwide.Among them,the characteristic town audit as one of the practice of policy follow-up audit,its implementation is closely related with the development of characteristic town.A province is the earliest implementation of the characteristics of the town policy provinces,but also the implementation of the characteristics of the town for the first time follow-up audit of the policy.However,the implementation of policy follow-up audit in China is still short,and its practical experience is not rich.The political and economic system in China has its own Chinese characteristics,which makes foreign policy tracking and audit experience limited.There are many problems in the implementation of follow-up and audit of featured township policies,such as the lack of attention to audit risk,the lack of a unified evaluation index system and the conclusion of the audit process.This article summarizes the practice of policy tracking audit in the characteristic towns of a certain province,and studies the implementation process and evaluation index of policy-tracking audit of characteristic towns,in particular:First of all,this paper studies the domestic and foreign special towns and policies tracking audit literature,as well as the analysis of the risk-oriented theory applicable to the follow-up audit of policy-oriented towns.The content of the audit and its links,status quo and problems are the characteristics of later Town policy tracking audit process and index system laid the foundation for the study.Second,in theory,carry out the characteristic town policy follow-up audit research.Including the audit agencies to implement the follow-up audit of small town policy tracking process,as well as audit agencies to use what indicators to implement the implementation of the policy of small town evaluation.The implementation process begins with four stages:preparation for audit,audit implementation,audit report and audit trail.The index system is mainly constructed from five aspects:implementation mechanism,promotion,construction effectiveness,public environment and high-end elements.Finally,combined with the practice of follow-up auditing of the characteristic township policies of a certain province,this paper analyzes the implementation process and index system of this article and evaluates the characteristics of the implementation of the mechanism,promotion,construction effectiveness,public environment,high-end elements And other policies to implement the situation.Subsequently,the proposal of implementing the follow-up auditing of the characteristic township policies in China was put forward with a view to providing ideas for the implementation of the auditing of other characteristic towns in other provinces across the country.