Research Innovation On Follow-Up Auditing Of Policy Implementation Basic On A Policy In Guangdong Province

Policy is the will of the country and the concrete manifestation of national governance,which is related to economic and social development and the well-being of the people.The central government and governments at all levels have paid more and more attention to the implementation of policies,and in 2014,audit institutions were given the function of tracking and auditing the implementation of policies and measures.The implementation of policy measures tracking audit has exceeded the scope of traditional national audit.It is the new concept of national audit.At present,China's policy tracking audit for the implementation of national policies is a new audit mode in the field of global audit field and it is an exploration of the development of global national audit.From the practice point of view,the current policy implementation tracking audit is still in the exploration stage,and there is still a lack of a set of specific methods,techniques and evaluation criteria,and the practice is not yet mature,and there is no relevant laws and regulations.Therefore,how to achieve the full coverage of policy implementation tracking audit and strengthen policy implementation tracking audit is another new issue faced by audit institutions.This paper takes the following audit project of the implementation of a policy in Guangdong Province as an example,briefly states the research background,significance and purpose of the policy tracking audit,and the current research status of the policy tracking audit both at home and abroad,explores the existing problems of the current policy tracking audit.Based on the policy tracking audit in Guangdong Province,this paper introduces in detail the implementation of the policy tracking audit project in Guangdong Province,analyses and summarizes the project.And it explores and puts forward relevant suggestions on policy tracking audit.Through the research,this paper puts forward the following suggestions: we should explore the big data audit mode and strengthen the use of audit results,and establish a rectification mechanism in combination with the full coverage of audit when carrying out policy tracking audit.Through policy tracking audit,we can promote the implementation of relevant policies and the development of economic and social.