Follow Up Audit On The Implementation Of Targeted Poverty Alleviation Policies And Measures In Y County

Since the 19 th CPC national congress,China’s targeted poverty alleviation has written a brilliant chapter in its anti-poverty history.With the implementation and operation of the targeted poverty alleviation policy,the problems of imperfect supervision system and serious absence of follow-up audit have become increasingly prominent.In order to ensure the smooth implementation of targeted poverty alleviation policies and measures,and strive to build a moderately prosperous society in all respects at a high level,audit institutions should optimize the allocation of audit resources,comprehensively improve audit efficiency,give full play to the role of audit supervision,and make more measures to track the implementation of major policies and measures.At present,there is a lack of research on the follow-up audit of the implementation of targeted poverty alleviation policies and measures in domestic and foreign academic circles.How to give full play to the advantages and characteristics of follow-up audit to ensure the implementation of targeted poverty alleviation policies has not yet formed a systematic practical framework.Therefore,it is of far-reaching significance to establish a systematic and complete practical framework for standardizing the follow-up audit of targeted poverty alleviation policies and measures.Based on the theory of public accountability,policy life cycle theory,carries out theoretical analysis of public policy theory,system theory,combined with the announcement of the National Audit Office out of poverty engines tracking audit results and actual precision X,Y county poverty alleviation policy implementation tracking audit of case analysis,summarizes the precision of the defects in the poverty relief policies and measures to carry out the situation to track audit,put forward the related countermeasure and the suggestion,and build the systematic precision poverty alleviation policy measures implementation tracking framework of audit practice.The audit principles,audit objectives,audit contents and audit methods of the model are put forward in the framework of audit practice,which is of great significance in theory and practice to better promote the development of targeted poverty alleviation policy.