Research On The Result Application Mechanism Of Real-time Audit Of Public Policy Implementation

The real-time audit of public policy implementation is an important task in the new era.It plays an increasingly significant role in supervising and promoting the implementation of major national policies and measures by government departments.Carrying out the real-time audit of public policy implementation has promoted the auditing of post-audit supervision to in-event supervision.The result application mechanism can fully exert the effect of supervision by means of audit report,audit rectification and accountability,so as to maximize the value of audit results.Nowadays,the real-time audit of public policy implementation has been carried out continuously.There have been many achievements in the utilization of audit results,but there is still no unified and clear operational plan to guide specific practices.When using the results of the real-time audit of public policy implementation,the audit report is not comprehensive enough;the audit rectification is not in place,and problems which occur again and again are serious;the accountability is relatively weak,which cannot fully form the deterrent force.After studying the above problems,based on the case of the real-time audit of agricultural major policies and measures in A province,the paper further analyses the reasons for achieving effectiveness,such as coordinating policy execution departments,paying attention to top-level system design,verifying and evaluating the rectification effect,improving the understanding of the application of audit results,etc.Moreover,it is still worth learning from the experience,such as putting more effort into inspection,setting up audit accounts,raising the level of revealing problems,and improving accountability and laws and regulations.Finally,to improve the quality of audit results application,the paper argues that it is necessary to systematize the procedures and take the following six specific steps.Firstly,standardizing the content and process of audit reports could ensure the quality and timeliness of them.Secondly,to prevent repeated audits,it needs to improve the linkage in audit rectification and reform,strengthen rectification inspection,and establish self-examination and self-correction.Thirdly,formulating and improving authoritative and unified standards helps to strengthen accountability.Fourthly,establishing audit accounts makes it easier for auditors to optimize the management of audit results.Fifthly,the quality of audit recommendations can be improved from the dimensions of feasibility and constructiveness.Moreover,conflicts in laws and regulations should be detected and reported in time,and the audit results application should be standardized.Through the above optimization measures for results application,the realization of maximizing the value of audit results can be promoted,exerting the governance value of the real-time audit of public policy implementation in the new era.