Research On Follow-up Audit Of The Implementation Of Rural Residential Environment Improvement Policies ——Take Zone X As An Example

In order to realize the great rejuvenation of the Chinese nation and complete this major historic task,the state proposes to carry out the strategy of Rural Revitalization throughout the country.Yes,the improvement of rural living environment is highly concerned about the construction of ecological civilization and people’s livelihood in China’s rural areas.It is the first battle to ensure the successful implementation of the great strategy of Rural Revitalization.The party and the state attach great importance to it.Therefore,in order to improve the rural living environment,the central government,provinces and cities have issued a series of policies.The effect and implementation of the policy and how to ensure the implementation of the policy according to law require the intervention of audit institutions.As an important means to ensure the implementation of policies,policy implementation follow-up audit can strongly ensure the smooth implementation of national policies and bring tangible benefits to the people.By studying the literature at home and abroad,this paper deeply analyzes the research situation of scholars at home and abroad at this stage,and explains some relevant core concepts in detail.It analyzes why to implement the tracking audit of rural residential environment improvement policy from the national governance theory,sustainable development theory,new public service theory and public fiduciary responsibility theory.Then it analyzes how the follow-up audit of policy implementation helps the implementation of rural human settlements improvement policies from three aspects,specifically expounds the characteristics and focus of the follow-up audit of rural human settlements improvement policies,and sorts out the improvement and audit of rural human settlements in some provinces of China.Secondly,it analyzes the specific cases,and points out that there are still some problems in the follow-up audit of the implementation of rural residential environment improvement policies:the audit work is not standardized,the audit resources are insufficient,the overall quality of auditors needs to be improved,and the audit information disclosure is insufficient.For these problems,this paper analyzes that it is caused by the lack of audit operation guidance,the complexity and span of audit content,the single and small training mode of auditors,and the lack of initiative of information disclosure by government agencies.Finally,aiming at these problems,this paper puts forward three suggestions:optimizing the audit environment,exploring and applying advanced audit methods and models,and improving the comprehensive quality of auditors.It is hoped that it will be helpful to the practical work of auditors,improve the quality of audit and help the implementation of policies.