Research On The Role Of National Audit In Ensuring The Implementation Of Employment Policy

Employment is the foundation of people’s livelihood and the policy of the country.In March 2019,Premier Li Keqiang proposed to fully implement the employment priority policy;in April 2020,in the face of the impact of the new epidemic,the Central Political Bureau meeting put forward the "six guarantees" for the first time,and put employment protection at the top of the "six guarantees".Employment is a hot issue of concern to the public,but also the focus of the government’s work.In recent years,to promote employment and improve the quality of employment in China,a large amount of financial resources have been provided in the form of various grants,such as job attachment and vocational subsidies.Whether these special funds achieve their policy objectives in actual implementation,whether the government plays an active role in expanding employment,reducing unemployment and increasing occupational stability,and how well they are expected to be implemented are issues of concern.Policy tracking audit is a part of national audit,and policy tracking audit must strengthen the audit of employment policy implementation to play the role of promoting employment level and protecting people’s livelihood.To address this background,this thesis selects the data of all listed companies from2014-2021 as a sample,and constructs a regression model to study the role of state audit in safeguarding the implementation of employment policies by using whether being named by policy tracking audit in employment as a proxy variable for state audit and the lagged period of the logarithm of the increment of employment,i.e.,the increment of employees,as a proxy variable to measure the effect of employment policy implementation.The results show that the more incremental employees of enterprises in regions named by policy tracking audits in terms of employment,the better the implementation of employment policies;compared to non-state enterprises,state-owned enterprises have more incremental employees of enterprises after being named by policy tracking audits.In addition,this thesis divides employment quality into two indicators and further explores the impact of policy tracking audit on employment quality,the impact of policy tracking audit on enterprise employee increment during the new crown epidemic,and the impact of policy tracking audit on employee increment in different industries and enterprises with different labor compensation,respectively,from both provincial and enterprise data.It was found that the lower the overall employment quality score of the province and the lower the labor productivity of enterprises in the region after being named by the policy tracking audit in terms of employment;when faced with a major health event,the region named by the policy tracking audit had more incremental employees in its enterprises for the implementation of employment policies;compared to the high pollution industry and low labor compensation enterprises,the low pollution industry and high labor compensation enterprises in named by the policy tracking audit,their enterprises have more incremental employees.This thesis’ s study of the role of state audits in safeguarding the implementation of employment policies is of both theoretical and practical significance.On the one hand,this thesis improves the framework of the study between state audit and employment policy from a theoretical perspective and provides a reference for subsequent studies.On the other hand,this thesis provides empirical evidence on whether state audits play a supervisory and governance role on employment policies,thus providing new ideas for governments at all levels in all regions to enhance the implementation status of employment policies and promote the efficiency of employment implementation.