Research On The Tracking Audit Optimization Of The Implementation Of Major Policies On Medical Waste In City A

Since the outbreak of novel coronavirus,people have paid more attention to the effective control of medical waste.How to effectively implement and maintain the management and effectiveness of medical waste is an important link in implementing the requirements of the ecological environment protection strategy at this stage.In audit practice,this kind of special audit is more achieved through tracking the implementation of relevant major policies.However,through literature review and comparison with the actual practices of audit institutions,the follow-up audit of the implementation of major special policies on medical waste in China still stays in the economic responsibility audit of leading cadres of the ecological environment department and the audit of natural resources assets within the jurisdiction,and has not independently carried out such special design.With the implementation and victory of the new “ Law of the People’s Republic of China on the Prevention and Control of Environmental Pollution by Solid Wastes” in September 2020 and the battle for epidemic prevention and control,the traditional special economic responsibility audit involving medical wastes and the audit of natural resource assets cannot effectively support the supervision of the whole process of medical wastes,which will virtually lead to the failure of the supervision and procuratorial functions of the national audit.Therefore,it is of theoretical and practical significance to study the follow-up audit of the implementation of major medical waste policies under the current situation of vigorously developing the livelihood of the people’s medical industry and normalizing the epidemic prevention and control.This thesis first defines the concept from the three dimensions of tracking audit of the implementation of major policies,medical waste and its major policies,and tracking audit of the implementation of major medical waste policies,briefly discusses the three basic theories of national governance,sustainable development,and audit supervision,and based on the category of various wastes and the classification of audit models,from the perspective of the auditors,audit evaluation Starting from the five aspects of audit implementation,audit evidence,audit results and their application,this paper summarizes and summarizes the existing literature and research status of domestic and foreign audit related to medical waste policy,and makes comments.Secondly,on the basis of introducing the basic situation of city A and city A’s medical waste and the status quo of major policies on medical waste,the review of the implementation of major policies on medical waste during the implementation of the economic responsibility audit by leading cadres of the ecological environment department of city A was introduced as a case study,which revealed that the current special follow-up audit in city A has an unreasonable auditor structure,one-sided audit evaluation basis There are five problems: the time of audit implementation is short,the effectiveness of audit evidence is insufficient,and the implementation of the audit announcement system is not strong.It further analyzes the reasons behind the problems,which are mainly caused by the single employment mode of auditors,the failure to establish an appropriate indicator system,the blindness of the audit implementation process,the insufficient acquisition of audit evidence,and the imperfect audit results and their application system.Then,based on literature analysis and survey and interview,corresponding academic suggestions and feasible optimization measures are proposed for the problems in the above five aspects.Then,based on the difficulties faced in the audit implementation,we summarized the measures to improve laws and regulations,improve organizations and systems,optimize personnel allocation and build an audit sharing platform,which can ensure the smooth implementation of the audit optimization program.Finally,the paper summarizes the optimization measures of the full text,and puts forward the shortcomings of the research.The research has formulated corresponding optimization measures from an academic perspective,and put forward targeted countermeasures to improve the special follow-up audit of medical waste,which can further promote the development of special follow-up audit of medical waste and strengthen the risk prevention of medical waste neglect management.