Policy Follow-up Audit Research Based On Public Service Supply-side Reforms

In the "Opinions on Strengthening Auditing Work" issued by the State Council in 2014,for the first time,audit institutions are required to track and audit the implementation of major policies and measures of the party and the state and the implementation of macro deployments.It has further broadened the scope of functions of the national audit agency and provided an important impetus for the development and improvement of the audit system.The report of the 19th National Congress of the Communist Party of China pointed out that we must continue to deepen reforms in an all-round way,properly handle the relationship between the government and the market,and effectively transform government functions.For this reason,the country has formulated a major decision-making deployment of " Decentralization,Management and Service " and has begun to actively implement it nationwide.In order to ensure the implementation of the country’s decision-making and deployment,the auditing agency actively responded to the policy call of the party and the country,and successively carried out follow-up audits of the "Decentralization,Management and Service" policy.The use of audit power to supervise the implementation of the " Decentralization,Management and Service " policy is in line with the overall requirements of the country’s governance capabilities and governance system modernization,and plays a huge role in promoting the transformation of government functions and promoting the construction of a "service-oriented government".However,with the continuous adjustment of national strategies,the institutional environment,social environment,and technical environment of audit work have undergone changes to varying degrees.For example,the continuous deepening of the reform of the administrative system,the continuous innovation of the system required for high-quality economic development,the widespread application of technology and other factors have brought challenges to the"Decentralization,Management and Service" policy follow-up audit work,resulting in some problems that have not been effectively resolved in practical work.At the same time,there are relatively few research results on the follow-up audit of the "Decentralization,Management and Service" policy in the domestic theoretical circles,which is not conducive to the effective resolution of practical problems,and even less conducive to the role of national audit in promoting the modernization of the national governance system and governance capabilities.Therefore,systematic research on the follow-up audit of the "Decentralization,Management and Service" policy can not only enrich the theoretical results in related fields,but also point out some directions for the improvement of practical work,so that the national audit can better adapt to its functional positioning and play its due role.The thesis takes the basic theory of the "Decentralization,Management and Service"policy follow-up audit as an entry point,and explains the connotation and characteristics of the policy follow-up audit and the connotation,innovative features,content,process and methods of the " Decentralization,Management and Service" policy follow-up audit.It is believed that the follow-up audit of the "Decentralization,Management and Service" policy is an innovative method to optimize the supply of public services,an innovative means to promote the transformation of government functions,and an innovative approach to modernize national governance.It reviews the literature on policy follow-up audit at home and abroad,and In-depth explanation of government process reengineering theory,contract cost theory and organizational field theory,and on this basis,it analyzes the mechanism by which the follow-up audit of the"Decentralization,Management and Service " policy under the public service supply-side reform plays a role,and first analyzes the obstacles existing in the public service supply-side reform.Then analyzes the positive effects that the"Decentralization,Management and Service" policy follow-up audit can play against these obstacles.Finally,it proposes the realization path to promote the reform of the public service supply side.On this basis,through the study of specific cases of the follow-up audit of the "Decentralization,Management and Service" policy in Province A,the background and implementation of the audit project are introduced,and the problems existing in the audit work are analyzed,such as the lack of in-depth disclosure of policy implementation issues,Insufficient audit content,insufficient innovation in audit methods,etc.,and explore the reasons behind these problems such as imperfect audit system,lack of flexibility in project organization,limited audit time and resources,and the quality of auditors to be improved.In response to the problems and reasons reflected in the case,the countermeasures to improve the follow-up audit of the "Decentralization,Management and Service " policy were proposed from four aspects:establishing audit objectives,determining audit content,innovating audit methods,and strengthening rectification and supervision.At the same time,three safeguard measures are proposed,namely,perfecting the audit system,optimizing the basic information environment,and improving the professional competence of auditors,so as to provide a certain reference for the follow-up audit practice of the“Decentralization,Management and Service”policy.