Research On The Policy Tracking Audit Under The Perspective Of "Three-Dimensional"

Public policy is an important instrument and main approach of national governance.The implementation effect of policy measures is related to the realization degree of national governance goals,and more related to the interests of the people.As the foundation and guarantee of national governance,government audit has the duties and tasks of maintaining the implement of the party and the central policy measures,and securing the effective execution of policy measures.Therefore,to carry out the policy implementation tracking audit is the top priority of the current audit work,and of great significance to promote economic and social development and maintain the national long-term stability.In recent years,China's policy implementation tracking audit has developed rapidly.Since August 2014,auditing institutions of the people's governments have been carrying out stabilizing growth,advancing reform,adjusting structure and benefiting the people;streamlining administration,delegating power and strengthening regulation and optimizing services;”three critical battles” of preventing and defusing major risks,targeted poverty alleviation,pollution control and other related policies to implement follow-up audit,focusing on the central task of the government work and serving the overall interests of national governance,and effectively exerting the role of government audit policies of the "inspector","security officer" of economic operation,and the "catalyst" for deepening reform.The government audit has achieved outstanding results,the scope and depth of audit has been expanded and the requirement of full coverage of the audit has been incrementally realized.This paper studies and analyzes the mechanism and unique advantages of policy implementation tracking audit in the implementation of public policy by applying the public policy process theory,stakeholder theory,public fiduciary responsibility theory,national audit and national governance theory,etc.It combines related theories of public policy theory with the basic logic of government audit,referring to the concept of the "three-dimensional" policy implementation tracking audit from the audit office research report,studying the implementation framework of policy implementation follow-up audit,and believes that the whole process of audit can be conducted of planning,execution and finalization phases of policy implementation tracking audit in terms of form,fact and value dimensions,focusing on the problems of policy system and the assessment of policy effects.It collects and combs tracking audit results announcement of the implement of major policy measures from 2015 to 2018,and conducts the overall analyze the development situation of policy implementation tracking audit in our country at present stage,pointing out that the current policy implementation tracking audit encounters many dilemmas,such as numerous audit objects,the difficulty to auditing in depth,the lack of audit standards,the demand of improvement of overall quality of auditors,etc.An analysis of exemplification was performed on the case of policy implementation tracking audit of the natural forest resource protection policy in A province.The audit content and emphasis of audit of natural forest protection policy were elaborated with reference to the "three-dimensional" policy implementation tracking audit framework,and the existing problems in the case were preliminarily analyzed.Finally,the paper puts forward relevant suggestions on the follow-up development of policy implementation follow-up audit,including strengthening research and judgment of the policy and making overall arrangement on audit projects;paying attention to the policy cycle and conducting multi-dimensional audit;improving audit norm and perfecting audit evaluation system;strengthening the team construction,improving the quality of auditors;establishing the information platform and promoting the development of audit achievements etc.,so as to provide references for the theoretical research and practical development of policy implementation tracking audit.