Since 2018,S Province has carried out relatively centralized administrative licensing reform in the whole province,and comprehensively established administrative approval service bureaus at the municipal and county levels,separating administrative approval from in-process and post-event supervision,and changing from "who approves,who supervises,who supervises" to "who approves,who supervises".Since the reform,the transfer of approval items has realized the transformation from "physical polymerization" to "chemical reaction" through measures such as system integration,streamlining of materials,optimization of processes,and digital empowerment,which has effectively improved the quality and efficiency of handling,and changed from "strict entry and strict management" to"wide entry and strict management" and "wide entry and good management".However,with the deepening of the reform,the problems caused by the lack of"audit and management linkage" have gradually emerged.In the past two years,several major safety accidents occurred in the HS mine,ZY mine and other mines in S province,and it was found that there were problems such as shifting the buck and unclear definition of responsibility when the responsibility was investigated,which exposed the "eager and reluctant" problem between the competent department and the approval department,reflecting the general awareness of the department to regard approval as power and supervision as responsibility,Among them,problems such as the lack of connection between audit and management,information asymmetry,supervision failing to keep up with the situation,and imperfect mechanism are increasingly prominent,which are not conducive to the stable development of the economy and society in the long run.This paper takes the "audit and management linkage" brought about by the relatively centralized administrative license reform in S Province as the research object,analyzes and demonstrates the relationship and contradiction between approval and supervision through field research and interview,questionnaire survey,and case analysis,and systematically combs and examines the development of the audit and management linkage in combination with public management theory,focuses on the analysis and demonstration of problems,and identifies the blocking points and difficulties,Research and put forward scientific decision-making reference and basis,promote the smooth and efficient "audit and management linkage",and further improve the sense of gain and satisfaction of the enterprise masses. |