| Since the 19th national congress of the communist party of China(CPC),General Secretary Xi Jinping has repeatedly pointed out that rural roads should be built,managed,protected and operated well,so as to gradually remove the traffic bottleneck that restricts rural development.In addition,"Sihao rural road" has been written into the no.1 document of the central government for three consecutive years.In the decisive stage of entering a well-off society in an all-round way,the construction and improvement of rural roads have become an important means of poverty alleviation in China and an important measure to promote steady economic development.Therefore,the implementation of the "Sihao rural road" policy audit has become an important part of the government audit in recent years.In the audit practice,due to the lack of the audit system,the development of the audit team and the lack of audit experience,the follow-up audit of the "Sihao rural road" policy implementation is still in the exploratory stage,and the corresponding audit work lacks theoretical support and practical guidance,so many problems need to be solved urgently.This article through to the "Sihao rural road" policy background and general tracking audit problems,on the basis of the theory of governance theory and the immune system,discussed the our country on "Sihao rural road" policy implementation tracking audit of the status quo,with C city "Sihao rural road" policy implementation tracking audit as a case,found case "Sihao rural road" policy implementation tracking audit the main problems and the reasons are analyzed.According to the enlightenment of the case,this paper puts forward the corresponding countermeasures and Suggestions on how to improve the follow-up audit of the implementation of the "Sihao rural road" policy.The purpose is to effectively promote the implementation of major policies and measures,so that they effectively benefit the people,to ensure the channel of transport poverty alleviation.This paper is divided into seven parts.The first part is the introduction,which introduces the background and significance of the research,expounds the research ideas and methods,sorts out and summarizes relevant literature studies at home and abroad,summarizes the shortcomings of existing research,and puts forward the problems and perspectives for further research.The second part mainly explains the concept of "Sihao rural road" policy implementation tracking audit and discusses the principle of "Sihao rural road" policyimplementation tracking audit through relevant theories.The third part mainly introduces the implementation status of China’s national audit office and local audit institutions’ follow-up audit on the implementation of "Sihao rural road" policies.The fourth part takes the follow-up audit of the implementation of the policy of "Sihao rural road" in C city as an example to elaborate the basic situation of the case and the audit procedures implemented.The fifth part elaborates the problems existing in the audit process and analyzes the problems found by combining the specific situation of practice and relevant theories.The sixth part mainly puts forward the corresponding countermeasures and Suggestions to solve the problems existing in the audit work.Provide feasible solutions in terms of systems,methods,results utilization and staffing.The seventh part is the conclusion and prospect of this paper.The research conclusions of this paper are summarized and the follow-up audit of "Sihao rural road" policy implementation is prospected. |