Research On The Follow-Up Audit Of The Implementation Of The "Employment Stabilization" Policy Based On The Smith Theory

In mid-2018,the "Six Stability" policy has been put forward for the first time at the Politburo meeting of the CPC Central Committee.Stabilization of employment is the first of the six stabilities,and employment stabilization has become the primary task of protecting people’s livelihood.Affected by the complexity of the international situation,tensions in Sino-US relations,and downward economic pressures,stabilizing employment situation has become our country’s focus.In this context,the State Council has issued the "Opinions on Further Doing a Good Job in Stabilizing Employment" at the end of 2019,pointing out that employment stabilization should be placed in a more prominent position,and the overall employment situation should be fully stabilized.In the face of the central government’s increasing emphasis on employment stabilization policies,national auditing,as a key part of national governance,actively responds to the requirements of the central government.All audit departments across the country attach great importance to the implementation of the“employment stabilization” policy and actively carry out audit and supervision work.However,due to the late rise of the follow-up audit for the implementation of the employment stabilization policy,there are few related studies in academia,and the existing research results of the follow-up audit for the implementation of the policy cannot be directly applied,and it is difficult to provide theoretical guidance for audit practice.Therefore,further research on the follow-up audit of the implementation of the employment stabilization policy is of great significance to its development.Therefore,this thesis uses Smith’s public policy implementation process model theory,new public service theory,and national governance theory to sort out and summarize the relevant literature on the current "employment stabilization" policy,the follow-up audit for the implementation of major policies,and the follow-up audit for the implementation of the "employment stabilization" policy.Lay the groundwork for the case studies that follow.On this basis,combined with Smith’s public policy implementation theory and the employment stabilization policy implementation follow-up audit characteristics,this article proposes an audit model based on Smith’s theory,which uses the audit process as a sorting clue,and the four major influencing factors of Smith’s public policy theory as a logical framework,in order to provide new audit ideas for the follow-up audit of the implementation of the employment stabilization policy.After that,it analyzes the relevant materials of the follow-up audit case for the implementation of the employment stabilization policy in City C,and studies the audit background,audit process and audit results of the case.The audit model proposed in the previous article is used as a reference to analyze the problems and causes of auditing in the case.The main reasons are that the audit content is not comprehensive,the audit method is lagging,the audit report content is not intuitive enough,and the audit results are not open.Finally,based on the audit model,this thesis puts forward suggestions including: To increase the "employment stabilization" policy,Based on the audit model,implement the tracking audit content,promote the diversification of audit methods,and enhance the intuitiveness of audit reports.Based on the audit model,formulate the "employment stabilization" policy to implement the follow-up audit work guide,and optimize the audit information sharing mechanism,improve the disclosure of audit results.Research on the follow-up audit of the implementation of the employment stabilization policy is not only to actively respond to the central government’s call for the stabilization of employment policies,promote the implementation of the employment stabilization policy,and maintain the overall stability of the employment situation;it is also to enrich the employment stabilization policy follow-up audit theoretical research and help the policy auditing health developing.The difference between this article on the follow-up audit of the implementation of employment stabilization policy is that it combines the Smith public policy implementation theory in the science of public policy with the characteristics of the follow-up audit of the implementation of the employment stabilization policy,and builds an audit model based on Smith’s theory.At present,there is little researches on this kind of theoretical integration.This article hopes to provide new audit ideas and theoretical guidance for the implementation of follow-up audits for the implementation of employment stabilization policies.