"3D" Policy Tracking Audit Framework Reserch-Take Henan A County Government Debt "Deleveraging" Policy Tracking Audit As An Example

Policy is an important tool and main way for national governance.The implementation effect of policy measures is related to whether the goal of national governance can be achieved,and it is also related to the long-term stability of the country.Audit has the ability to guarantee the economic development and health operation.Therefore,it is of great significance to audit the implementation of policies.Since August 2014,our country has been carrying out the audit "steady growth,promoting the reform,restructuring,livelihood,prevent risk"(hereinafter referred to as "steady growth" policy etc.)and other major policy deployment and the implementation situation of tracking audit work(hereinafter referred to as "policy track audit"),and since 2015 regular audit results to the public,accept supervision from the social from all walks of life.At the present stage,the audit institutions,on the basis of "steady growth" and other policies,will also include the implementation of "three to one supplement" and other major tasks.In 4 years,policy track audit prompted a series of major policies and measures to efficient,high quality,improve the project management,capital operation efficiency of policies such as ground conditions,improving the system of government management system and policy.As the focus of national and social attention,local government debt is one of the important work of national audit.In particular,after 2011 and 2013,the size and risk of local government debt caused wide public concern.The government have issued a series of policies to control the local government debt leverage,the local government debt risk prevention,therefore,to carry out the policy of local government debt to leverage tracking audit,to maintain economic and social stability is of great significance.In 2015,the audit department put the "de-leveraging" policy into the policy tracking audit task,and it has made great achievements in reducing the debt leverage ratio of local governments and preventing the risk of government debt.The audit work framework can guide the audit work and improve the audit work efficiency.At present,China's theoretical and practical research on policy tracking audit is not perfect,which restricts the development of policy tracking audit.Therefore,it is necessary to further study the policy tracking and auditing framework.Firstly,the paper starts from the relevant literature at home and abroad to understand the connotation of policy tracking audit,existing research results and current research innovation.And then analysis policy track audit related concepts and theoreticalbasis,target tracking audit and performance audit of the audit,expounds the policy of "three-dimensional" tracking the specific content of the framework of audit,audit procedures and audit methods.To explore how to make the policy of "three-dimensional" tracking auditing theory framework is applied to the local government debt to leverage policy track audit practice,combined with the specific case further clarify the policy of "three-dimensional" tracking audit framework application methods.It has improved the research of "3d" policy tracking and auditing framework,and also improved the theoretical system of local government debt audit supervision.