A Study On The Auditing Of The Implementation Of The River Chief System In The J District From The Three-Dimensional Perspective

In the past few decades,while China’s economy has grown rapidly,environmental problems have also become prominent,especially water environmental problems have not been paid attention to for a long time,water resources have been severely damaged,water pollution has been serious,water resources are scarce,and the population is huge.,The deterioration of water quality and other problems are becoming more and more serious.General Secretary Xi Jinping once emphasized that protecting rivers and lakes is related to the well-being of the people and the long-term development of the Chinese nation.Due to the characteristics of rivers and lakes,watershed management activities are complex,and management will involve the relationship and interests of different watershed areas.It is very important to coordinate the relationships between parties in the governance process.In 2008,Jiangsu’s "Taihu Lake Blue Algae Water Crisis" broke out,which sounded the alarm for China’s ecological and environmental protection construction.The river chief system also came into being.Since then,various regions of the country have begun to explore the practice of the river chief system.As the chief person in charge,he was appointed as the chief of the river,requiring clear division of responsibilities at all levels and implementation in place.By coordinating arrangements and coordinating the work of various departments,the problems of difficult coordination and difficult management in the past water management were resolved,and the water environment was able to be resolved,water quality has also been significantly improved.The river system is one of the major innovative measures taken by the state to control the water ecological environment.Auditing its policy implementation has practical significance and value,and can effectively exert the advantages of the river chief system and make up for the defects of the river system.However,due to the late implementation of the river chief system in China,there is less audit practice involved and fewer follow-up audits related to policy implementation.The River Chief System Policy is a wide-ranging and recently implemented public policy in City C,District J.It is highly representative.City C District J is also the first city in the country to carry out the auditing of the implementation of the River Chief System.The follow-up audit research on the implementation of the policy can provide relevant useful experiencefor the implementation of the follow-up audit of the river chief system policy in other parts of the country.This paper has a strong practical significance for its research.This article first explains the research situation of water environment audit,policy follow-up audit and river chief system policy by reviewing relevant literature at home and abroad,analyzes the background of the river chief system,and understands the main tasks and audit status of the river chief system.The existing research results are based on national governance theory,fiduciary duty theory,performance auditing theory and three-dimensional theory,combined with policies and regulations such as "Opinions on the Full Implementation of the River Chief System",from the three dimensions of form-fact-value the River Chief System policy implementation follow-up audit was studied,and a three-dimensional policy implementation follow-up audit framework was established,and the concrete application was carried out in conjunction with the implementation of the river chief system implementation status in Area J.The elements of the river chief system policy implementation follow-up audit were analyzed from three dimensions The audit objectives,audit procedures,audit content and focus,audit methods,and audit results of the implementation of the river chief system policy are constructed,thereby establishing the audit model of the river chief system policy tracking and implementation.Through the follow-up audit of the implementation of the river chief system in Area J,the implementation of the policy implementation benefits,water treatment capital benefits,and water control benefits as the audit entry points,the assessment of the area of River Chief System in Area J,and the case audit process Existing problems propose audit optimization,with a view to proposing effectiveness suggestions for the long-term management of the local river system,and provide help for the audit function to monitor and evaluate the implementation and development of the river system.Through the research and analysis of the full text,the following conclusions can be drawn: First of all,at present,most of the comprehensive water environment governance audits in China are still financial and compliance audits,and the supporting systems and laws and regulations for river audits need further planning and Perfect;secondly,taking the implementation of the river chief system in the J district as the research object,analyzed the relevant impact elements of the policy tracking and implementation audit,and provided corresponding audit optimization suggestions for the problems in the audit process,such as improving the implementation of theriver bank policy tracking Audit related systems,establish standard systems,strengthen pre-audit training,deepen auditors’ understanding and understanding of policies,improve audit content and methods,integrate organizational and human audit resources,form audit synergy,optimize the use of audit results,and establish a follow-up supervision mechanism,Strengthen audit rectification,etc.Thirdly,the river chief system is different from the conventional government audit content,it is proposed for water environment governance,and it is related to people’s livelihood.Therefore,the implementation of the river chief system policy tracking audit requires a comprehensive analysis,and the analysis process cannot only focus on the economy Benefit,environmental and social benefits should also be affected Including.