| Since the eighteenth National Congress of the Communist Party of China,the Central Committee of the Communist Party of China with Comrade Xi Jinping at its core has made solving problems related to agriculture,the countryside and farmers a priority of the work of the whole Party.At the 19th National Congress of the CPC,the rural revitalization strategy was proposed and written into the Party Constitution.After China completes the task of poverty alleviation and completes the building of a moderately prosperous society in all respects in 2020,the rural revitalization strategy has become an important strategic measure for the country to promote rural development.One of the important roles of audit institutions in the modernization of national governance system and governance capacity is to promote the deepening implementation of rural revitalization strategy with audit supervision.Under the unified deployment of the National Audit Office,PRC and the Provincial Audit Office,the city of W has carried out independent or joint audit of the implementation of rural revitalization policies for three consecutive years since 2019.The audit results show that the implementation of rural revitalization policies in the city of W is not in place in many aspects.The actual performance assessment of the implementation of rural revitalization policies in the lags behind the whole province,and the assessment results declined significantly in 2020.The reasons are worth our in-depth thinking and analysis,which is also an important reason why this paper chooses the implementation of rural revitalization policies in the city of W as a case study.Starting from the audit results of the implementation of rural revitalization policies in the city of W,this paper analyzes the implementation status of rural revitalization policies in the city of W by participatory observation,questionnaire survey and semi-structured interview,relying on the theory of public fiduciary responsibility and the Horn-Meter policy implementation system model.From the point of audit results,the city of W to implement the"agriculture,the countryside and farmersl" work decision deployment,the CPC Central Committee and the State Council to the general policy priority to the development of agriculture and rural areas,strategy of rejuvenating the country as a new era of "agriculture,the countryside and farmers" work always gripper,build rural revitalization of the institutional framework and policy system,and strive to promote the country revitalization of the related work,has obtained the certain result.For example,policy objectives and standards are clear,implementation methods are diversified,and the overall system environment is improved.However,at the same time,the implementation of the rural revitalization policy in the city of W also has problems such as unreasonable policy objectives and standards,inadequate allocation of policy resources,improper implementation methods,incomplete characteristics of implementing agencies,unoptimistic system environment and deviation of implemente preferences,which affect the overall effect of the implementation of the rural revitalization policy.Combined with the obtained data,the deep-rooted reasons are analyzed as insufficient policy research and research,imperfect coordination mechanism for policy formulation and implementation,lost policy identity under Olson’s dilemma,imperfect assessment and accountability mechanism for policy implementation,flexible implementation of grassroots governments under pressure system.According to the actual situation of the city of W,countermeasures and suggestions are put forward to scientifically formulate policy objectives and standards,optimize policy resource allocation,improve implementation methods,improve the enforcement mechanism of executing agencies,optimize policy system environment,and correctly guide the preference of implemutors,providing reference for improving the implementation of rural revitalization policies in the city of W. |