Research On The Tracking Audit Evaluation Index System Of Relocation Policy For Poverty Alleviation In Inhospitable Areas

At present,China is in the decisive stage of completing the building of a moderately prosperous society in all respects.In order to ensure the smooth progress of targeted poverty alleviation work,it is of great practical significance to strengthen the follow-up audit of the implementation of targeted poverty alleviation related policies.Since 2001,China has carried out the pilot work of relocation from inhospitable areas and achieved remarkable results.In2006,the "eleventh five-year plan for poverty alleviation relocation" was introduced to define the concept.In 2015,"relocation" was listed as one of the "five batch" targeted poverty alleviation projects.In 2016,the government departments issued the work plan of the 13 th five-year plan,indicating the gradual establishment of the policy and system for the relocation.In 2017,the "relocation" policy was included in the focus of the audit work by the national audit office,so as to vigorously carry out the follow-up audit work on the implementation of the relocation policy.The implementation of policies is the key to the effective realization of government functions,and the follow-up audit can play a protective and supervisory role in the promotion and implementation of policies.Due to the difficulty in implementing the policy,the involvement of many departments and the involvement of multiple interests,the implementation procedures and effects of the policy vary due to the specific circumstances of the implementation objects.So a comprehensive and systematic indicator system has not been established yet.Therefore,it is necessary to conduct an audit evaluation study on the policy of relocation.After analyzing the actuality of the index of the relocation policy,this paper points out the shortcomings of existing indicators.Then using the three-dimensional view as the entry point,this paper selects and designs index from the aspects of form,fact and value,and it shall be conducted at three stages,namely,the implementation of policies,the process of policy implementation and the effectiveness of policy implementation.On the basis ofspecific principles and combining theoretical results with practical experience of field research,23 secondary indicators were designed and selected by Delphi expert survey method.Finally,data normalization and fuzzy comprehensive evaluation method are used to establish the scoring standard,so as to build a comprehensive,accurate and objective evaluation index model for the follow-up audit of the relocation policy.Therefore,based on the theoretical system of policy tracking audit,this paper took the implementation of relocation policy in D county as an example,analyzed its implementation effect,comprehensively analyzed a series of problems existing in the implementation of relocation policy,drew conclusions and put forward suggestions.Based on three-dimensional view of audit,this paper divided the relocation policy into preliminary constructs and established the evaluation index system of audit,which makes up for the lack of the evaluation index,helps to improve the audit evaluation process,and enriches the related research of the follow-up audit evaluation in China.It is hoped that through the selection and design of the indicator and the suggestions for the current audit evaluation work,it can provide some reference for the further study and some ideas for the audit practice.