With the widespread dissemination of the new development concept,environmental protection issues have become more and more important to the public.The Central Committee of the Communist Party of China and the State Council issued the "Opinions on deepening the battle of pollution prevention and control",requiring efforts to fight the battle to eliminate heavy polluted weather and deepen the battle to defend the blue sky.To this end,the state has developed a series of policies to promote air pollution control,provinces and municipalities to further implement the general policy,but also according to local conditions to develop specific implementation rules or regulations.Therefore,the effectiveness of local governments in implementing air pollution prevention and control policies is highly valued.Based on the audit function,the audit authority carries out follow-up audits on the implementation of air pollution prevention and control policies,which can play the supervisory role of the audit department and follow up on the implementation of air pollution prevention and control policies by local governments,prompting relevant departments to effectively play their role in policy implementation,ensuring effective air pollution prevention and control,and promoting the rational development and utilization of atmospheric resources.However,after studying various literature of auditing category,it is found that the research on the follow-up audit of air pollution prevention and control policy implementation in China is still in the primary stage,and there are still many problems in the specific application and operation.There is still a gap with developed countries in this regard.In this context,this paper combines theoretical research and case study,starting from the theories related to the implementation of air pollution prevention and control policy tracking audit,combing the status quo of domestic research,and introducing the connotation and main body of air pollution prevention and control policy implementation tracking audit as well as the objectives and other elements.At the same time,by combining the actual case of JZ city air pollution prevention and control policy implementation tracking audit,the actual implementation of air pollution prevention and control policy implementation tracking audit problems such as the audit method lags behind resulting in low efficiency,audit resources to meet the needs of the work and insufficient use of audit results.And in response to the problem,from the innovative audit method mode,optimize the quality of audit resources and adhere to the audit while rectification and other aspects of the perfect proposals for grass-roots audit institutions to better carry out the implementation of air pollution prevention policy tracking audit to find some new breakthroughs. |