| Employment is a major issue that the party and the people have always attached great importance to and concerned about,and it is also a livelihood hot spot in the annual government work report of the two sessions.In recent years,in order to promote the normalization of epidemic prevention and control,among the "six guarantees" proposed at the meeting of the Political Bureau of the Central Committee of the Communist Party of China,ensuring the employment of residents has taken the first place.In order to support the work of ensuring the employment of residents and implement the policy requirements of the central government,the state has allocated a large number of special employment funds in the form of various subsidies,and the special employment funds are also an important part of the social security funds.Based on its work requirements,the government audit should also pay attention to whether these special employment funds have played the expected effect in the implementation process.Under the current epidemic situation,there are still some problems to be solved in China’s employment work.Therefore,the audit of special employment funds should not only create a good environment for promoting the implementation of relevant employment policies,but also contribute to strengthening the management of special employment funds and improving the legal compliance and economic benefits of special employment funds.The research on the audit of special funds for employment should also strengthen the connection with actual policies,build a more reasonable audit implementation framework,better reflect some problems existing in the process of policy implementation,and then put forward systematic and targeted solutions.Firstly,this paper combs the research background,research significance and related literature.Secondly,it expounds the theoretical basis of the research on employment special fund audit,and analyzes the construction basis and principles of the implementation framework of employment special fund audit in China.On this basis,this paper studies the implementation framework of employment special fund audit.Then,taking the employment special fund audit of city A as an example,the audit content of the implementation of the case project is discussed in detail,and the audit implementation framework is analyzed and evaluated.Finally,according to the results of the case analysis,this paper refines the successful experience and shortcomings of the special employment fund audit of city A in the case.The success of city A lies in the perfection of human resource integration,technology application and data integration.However,the limitations in object coverage,performance evaluation,achievement transformation and rectification speed are the shortcomings of city A.This paper holds that the employment special fund audit should further increase the audit investment,build a good performance evaluation index system,realize the transformation of audit results through multiple channels,ensure the control of audit rectification efficiency,and better combine the policy implementation,fund management and employment special fund audit,so as to achieve the purpose of promoting and ensuring employment.The innovation of this paper lies in: on the one hand,this paper strengthens the connection between the existing employment special fund audit research and policy background research,effectively combines the two studies,and expands the research perspective of employment special fund audit;On the other hand,it tries to build a new framework for the implementation of the audit of special funds for employment,makes evaluation and analysis in combination with cases,summarizes some problems according to the actual situation,and looks for corresponding countermeasures and suggestions,so as to provide some reference experience for improving the audit of special funds for employment,and enrich the research content of the audit of special funds for employment. |
