Audit Research On The Implementation Of Policies For The Construction Of Public Cultural Service Syste

The "Opinions on Accelerating the Construction of a Modern Public Cultural Service System" issued in 2015 proposed that by 2020,a modern public cultural service system that covers urban and rural areas,is convenient and efficient,guarantees the basics and promotes fairness will be built.The construction of public cultural service system has become an important construction task in our country at present and even in the long-term future.In the process of implementing the policy for the construction of the public cultural service system,audit supervision provides a strong policy implementation guarantee,and plays an important role in the smooth implementation of the policy and the effective utilization of its benefits.At present,although the audit on the implementation of major policies has been carried out in an all-round way,there are also a large number of audit studies on the implementation of major policies such as environmental protection policies and poverty alleviation policies.Many gaps need to be filled.Based on the public accountability theory,new public management theory,national audit and national governance theory,combined with the implementation status of policies related to the construction of the public cultural service system and the audit status quo,the fourth chapter designs an audit work plan for the implementation of policies related to the construction of the public cultural service system,including six elements such as audit objectives,audit processes and audit methods,In the fifth chapter,the case analysis is applied to the design scheme.Through the application,it is found that the scheme design is operable and effective,and can well achieve the audit objectives.At the same time,through the application,it is also found that there are three problems in the work scheme.Therefore,in the sixth chapter,it is further proposed to optimize the scheme.The innovation of this paper lies in: First,the innovation of angle.Looking at the implementation of the construction of the public cultural service system from the perspective of audit supervision,combining the construction of the public cultural service system with the policy tracking and implementation audit,fills the gap in the supervision and research of the construction of the public cultural service system;the second is the innovation of methods.By designing the audit work plan and starting the practical application of the plan,this paper finds out the problems of the designed plan and proposes the next optimization method,applies the theory to practice,and then summarizes the experience and theory from the practice to implement the next policy measures.Provides methodological guidance for the conduct of the Situation Tracking Audit.