Follow-up Audit Study On The Implementation Of Rural Living Environment Improvement Policies

The country’s economic development problems have uneven and inadequate shortcomings,especially in the countryside.Therefore,the central government is committed to deepening rural reform.In response to the rural reform,the CPC Central Committee has formulated a strategy for rural revitalization and,on the basis of ensuring that ecology takes precedence,is promoting a policy of improving the rural habitat environment.It is necessary to make sustained and effective efforts to improve the rural habitat environment and to promote the simultaneous success of ecological environmental protection and rural revitalization.In order to implement the deployment of the Party’s Nineteenth Congress,which calls for the implementation of rural habitat remediation,the General Office of the CPC Central Committee and the General Office of the State Council have officially issued a three-year action plan for rural habitat remediation,making specific arrangements for how to carry out rural habitat remediation from 2018 to 2020.The implementation of policies is a long-term process,in order to ensure the smooth implementation of national policies and achieve the expected results,credible audit institutions need to implement policy implementation tracking audits and evaluate them.In 2015,local audit institutions began to promote policy implementation tracking audits in all aspects;in 2016,the "Thirteenth Five-Year Plan for the Development of National Audit Work" made it clear that policy implementation tracking audits became one of the eight major operations of audit institutions.Policy implementation follow-up audits are an important means of promoting the implementation of major national policy measures,and the quality of policy implementation follow-up audits directly affects the role of national audits in ensuring policy implementation.The rural habitat remediation policy is being actively implemented,and the path of tracking and auditing the implementation of the rural habitat remediation policy remains to be improved.In this paper,we first review the relevant literature at home and abroad to illustrate the research on rural habitat management and policy implementation tracking and auditing,and discuss the importance of rural habitat management policy implementation tracking and auditing on the basis of the scientific theory of habitat,the theory of national governance,and the theory of public fiduciary economic responsibility,combined with the understanding of the concepts related to rural habitat management and policy implementation tracking and auditing.Secondly,to sort out the current status of the overall rural habitat policy implementation tracking audit,taking the rural habitat policy implementation tracking audit project in District Y as an example,through the analysis of specific cases,it is pointed out that the current rural habitat policy implementation tracking audit work lacks audit operation guidelines,the audit implementation program is highly inadequate,the attention to the policy implementation effect is not high enough,the audit efficiency is low,the audit method is not targeted,the audit results are not open enough,etc.In response to these problems,the analysis in this paper is due to the cumbersome content of the follow-up audit on the implementation of rural human settlements policy,inadequate regulations and operational guidelines,as well as the limited thinking and talent of the audit authority.Finally,through the analysis of the causes of the problem to make recommendations from four aspects to improve the implementation of the rural human settlements environment remediation policy follow-up audit,first,to improve the audit implementation plan,in which the audit objectives should be clearly focused on the implementation of the policy,while the selection of key audit units should be scientifically selected in conjunction with the volume of funds,policy implementation effects and other actual conditions;second,to improve the audit rectification and implementation mechanism,based on the audit situation to establish a basic database and rectification desk accounts to ensure follow-up,and also to strengthen the effectiveness of the disclosure of audit results to promote public supervision;third,to improve the relevant laws and regulations,improve the audit operation guidelines;fourth,multi-channel supplementary audit force,training the comprehensive quality of auditors,study public management and political science to train the macro policy thinking of auditors,while accelerating the information technology of audit tools.Most of China’s rural human settlements environment remediation policy implementation tracking audit practice is in the stage of touching a stone to cross the river,so this article through specific cases to study the rural human settlements environment remediation policy implementation tracking audit,found that local audit institutions in the course of practice problems,through the identification of the causes and then make recommendations for the audit practice personnel to carry out rural human settlements environment remediation policy implementation tracking audit provides theoretical reference,so as to promote the rural human settlements environment remediation audit supervision effectiveness.