Research On The Construction Of Evaluation Index Follow Up Audit On Implementation Of Steel Capacity Reduction Policy In H Province

At the end of 2015,China put forward the goal of supply side structural reform and made clear the five major tasks of "three removal,one compensation and one reduction".Among them,capacity reduction was determined as the first task,and capacity reduction in the iron and steel industry was the most important.Subsequently,the state issued a series of capacity removal policies,such as steel capacity replacement,equipment upgrading,and employee placement,which indicated that steel capacity removal was driven by market rather than policy.Since the implementation of the policy in 2016,more than 150 million tons of energy have been removed from steel production,accounting for more than 50% in H Province.At the request of the national development and Reform Commission,the Ministry of industry and information technology and other departments,special audit and evaluation shall be carried out on the implementation results of the steel capacity reduction policy,and the implementation of the policy shall be tracked continuously.Based on this background,this paper constructs a tracking audit evaluation system for the implementation of H Province’s steel production capacity reduction policy to help promote the audit evaluation work to be carried out efficiently.First of all,from the three aspects of audit evaluation objectives,contents and procedures,this paper analyzes the implementation of H Province’s iron and steel production capacity reduction policy.It is found that the current policy tracking audit evaluation mostly aims at compliance,less involves efficiency,effectiveness and other objectives;the evaluation has a wide range of contents and focuses on many issues;the evaluation procedures are mainly spot check.Secondly,in view of the current situation and shortcomings of audit evaluation,this paper expounds the significance ofsystem construction from three aspects: data trend analysis to find weak links,audit evaluation team demand,the necessity of introducing the whole process of tracking audit.Thirdly,on the basis of the theory of policy life cycle and policy follow-up audit,AHP and KPI methods are used to select the evaluation system framework constructed by 21 specific indicators.Next,a judgment matrix is constructed,which is taught by experts in the industry,and "1-9" scale method is used to judge the importance of the matrix,and a consistency test is made to finally determine each requirement under the evaluation system framework The weight of the element.Finally,the implementation status of H Province’s iron and steel capacity reduction policy was investigated on the spot,and data were obtained by questionnaire survey,expert rating and official website to carry out system application.The application results show that H Province has well implemented the steel capacity reduction policy,which can truly reflect the weaknesses in the process of policy implementation.This paper puts forward audit suggestions for the deficiencies of the evaluation results,and expounds the precautions in the application of the evaluation system from the two aspects of the evaluation system before application and the application results.