| Our country attaches great importance to the living standard of farmers.Many important meetings have been put forward to protect people’s livelihood.The policy of rural drinking water safety is one of the policies to protect people’s livelihood.The construction of a harmonious society can’t be separated from the participation of the peasants.The most direct beneficiaries of the rural drinking water safety project are farmers,which are planned and implemented according to the local specific conditions in the county.Rural drinking water safety policy has been issued for a long time,in accordance with the "on the strengthening of audit opinion" requirement,it needs to carry on the tracking audit of rural drinking water safety policy relates to drinking water project construction and special use of fiscal funds,audit institutions need to focus on these areas of auditing,the ultimate goal is to identify the what is the effect of the implementation of policy.This thesis takes “Research on Tracking Audit of the Implementation of Drinking water safety in rural Policy” as the title,through the introduction of tracking audit issues,the implementation of policies and measures by the national governance theory and immune system theory,discusses China’s rural drinking water safety policy implementation status tracking audit,with the policy implementation of rural drinking water safety L tracking the audit for the case,found in the case of rural drinking water safety policy implementation of the main problems existing tracking audit and analysis of the causes.According to the case revelation,the paper puts forward the corresponding countermeasures and suggestions on how to improve the implementation of the rural drinking water safety policy.The purpose is to effectively promote the implementation of major policy measures and to make it affordable and to the people.This thesis is composed of six parts.The first part is the introduction.First,it introduces the research background,research significance and methods of the article,and explores the innovation of this paper combined with the research situation of policy implementation and tracking audit at home and abroad.The second part mainly defines the concept of follow up audit for the implementation of rural drinking water safety policy.Based on the relevant theories,this paper discusses the implementation of rural drinking water safety policy,the basis and key points of tracking audit,laying a theoretical foundation for carrying out practical work.The third part mainly introduces the audit department and our local implementation present situation of tracking audit for rural drinking water safety audit policy,from the macro level concerns a series of policies to implement tracking audit,the local audit organs develop audit work according to the local actual situation.The fourth part takes the follow-up audit of the implementation of the rural drinking water safety policy in L as an example,and expounds the basic cases and the implementation of the audit procedures.The audit agency found the problem,the local government also accepted the audit recommendations,and the related problems were rectified.These problems are generally representative and need to be analyzed and summarized.The fifth part is mainly to put forward the corresponding countermeasures and suggestions to solve the problems existing in the audit work.It provides a feasible solution to solve the problem from the aspects of system,method,application of results and staffing,so as to make the national audit play a more practical role.The sixth part is the conclusion and Prospect of this paper.The conclusion of the article is summarized and the follow-up audit of rural drinking water safety policy is prospected.Under the "four overall" strategic layout,the implementation of policy and follow-up audit will play a more and more important role as the focus of future national audit. |