Social Assistance Audit Research Under The Background Of Common Prosperity Construction

Common prosperity is the essential requirement of socialism and the unremitting pursuit of the Chinese nation.Since completing the building of a moderately prosperous society in all respects in 2020,the development process of common prosperity has shifted from "laying the foundation" to "high-quality development".On May 20,2021,the CPC Central Committee and The State Council issued Opinions on Supporting High-quality Development and Construction of Common Prosperity Demonstration Zone in Zhejiang,giving Zhejiang province the important task of common prosperity reform demonstration,and exploring operable,replicable and extendable experience and practices.Social assistance concerns the vital interests of people in need.It is an important measure to ensure the bottom line of people’s livelihood,ensure basic people’s livelihood,and maintain social stability.It also demonstrates the superiority of socialism.Auditing,as an important part of China’s governance system,should shoulder its mission and carry out social assistance audit with focuses on plans for common prosperity and ensuring basic living standards,ensure that all people share in the fruits of reform and development.However,at present,social assistance audit is in the preliminary exploration stage,facing some difficulties in the actual development process,such as the lack of audit operation standards,difficult to grasp the audit focus,audit efficiency requirements are high,there is in need of a complete set of audit model to provide reference for audit practice.Therefore,this paper takes high-quality development and construction of common prosperity as the background,and explores the implementation path of social assistance audit under the background of common prosperity by combining the audit case of social assistance in X City.First of all,from the perspectives of common prosperity,social assistance,social assistance audit of relevant domestic and foreign literature,combined with the common prosperity theory,new public management theory,national governance theory and public entrusted economic responsibility theory,to build the theoretical framework of the whole paper.Then,through the collation of social assistance related data,audit results announcement,analyse social assistance and social assistance audit development status,as well as the existing problems and causes of the problems at the present stage of social assistance audit.On this basis,the paper explores the influence of the concept of common prosperity on the implementation path of social assistance audit,and clarifies the implementation focus of social assistance audit from the four elements of audit target,audit object,audit key content and audit method.Finally,combine theory with practice,select X City social assistance audit as a case study,analyze the stage of audit preparation,audit implementation,audit report,follow-up and feedback,sum up experience worthy of learning and the existing problems in the process of auditing,and put forward suggestions for improvement,such as accelerate system construction and improve audit basis;optimize audit implementation to serve common prosperity;overall planning audit resources,jointly build common prosperity.To effectively play the leading role of audit institutions in Zhejiang Province,promote the exploration of high-quality construction of common prosperity,and provide a case model of social assistance audit for other regions.