Research On The Policy Follow-up Audit Of The "Harmless Treatment Of Sick And Dead Livestock And Poultry"

Promoting deepening reforms,safeguarding and improving basic people ’s livelihood,and safeguarding the interests of the people have always been the focus of the Audit Commission ’s work,and livestock and poultry meat products are an indispensable part of most Chinese people ’s tables,and therefore have become“benefit for people ’s livelihood” An important point in the audit.In the second half of 2019,African swine fever raged,pork prices soared,and the number of sick and dead pigs increased dramatically.In recent years,bird flu outbreaks have occurred in some areas.The treatment of related sick and dead livestock and poultry has affected the healthy development of the breeding industry and food safety.The implementation of relevant policies on the harmless treatment of sick and dead livestock and poultry has drawn the attention of the Audit Commission.Since the General Office of the State Council issued the "Opinions on Establishing a Harmless Treatment Mechanism for Sick and Dead Livestock and Poultry",the centralized treatment model for the harmless treatment of sick and dead livestock and poultry has gradually become popularized in China,and various regions have actively implemented supporting treatment plants in accordance with the principle of territorial management.By the end of 2018,the number of harmless treatment plants nationwide had reached 1091.Government departments have invested a large amount of public funds for the harmless treatment policy of sick and dead livestock and poultry,but whether the harmless treatment has achieved the expected results,whether the funds are used reasonably,whether food safety is guaranteed,and whether the ecological environment is protected,has become the government,The focus of public stakeholders.The innovation of this article also lies in the first in-depth study on the policy of“traveling the harmless treatment of sick and dead livestock and poultry”.Since the policy of “harmful treatment of sick and dead livestock and poultry” is a newer audit project,it has encountered more Many difficulties,simply from the financial compliance audit can not achieve a comprehensive supervision of the overall situation of the project,can not better reflect the overall operation of the project.In order to solve the current dilemma,this paper builds an audit framework with public trust accountability theory,"immune system" theory and cybernetics theory,which includes audit objectives,audit subjects,audit objects,audit content,audit methods,and audit accountability.And with the help of Hood’s "bureaucracy",from the "supervision mode","cooperation mode","random mode" to analyze the framework.And the follow-up audit cases of the "innocent and harmless treatment of sick and dead pigs" policy in District X of City H were used to test the applicability of the framework.It is hoped that it will provide some help for the follow-up auditing practice of the "harmless treatment of sick and dead livestock" in the future.Through the auditing practice of the policy of “Innocent Treatment of Sick and Dead Pigs in District X of H City,Zhejiang Province,combined with the policy audit framework of the "Innocent Treatment of Sick and Dead Livestock and Poultry" policy,the author starts from the audit preparation stage,audit implementation stage,and audit At several levels during the reporting stage,it was found that in this audit practice,there were insufficient resources of the audit subject,low willingness to cooperate with the audit object,in-depth audit content,and unclear accountability of the audit results.On the basis of analyzing the cause of the problem,the author puts forward the follow-up audit census of "centralized treatment of disease-dead livestock and poultry",perfects the audit subject configuration of "harmful treatment of disease-dead livestock and poultry",refines the audit objectives,deepens the audit content,and improves the system design To protect the legal status of the audit subject.This is of great significance to the research and practice of the follow-up audit of the “harmless treatment of sick and dead livestock and poultry” in China.