Study On The Evaluation Index System Of Emergency Supplies Follow-up Audit Under Major Emergencies

In 2020,a new type of coronavirus pneumonia broke out in my country.The epidemic spreads quickly,is highly contagious,has a high mortality rate,and has no specific medicine.After the outbreak of the epidemic,it attracted the attention of people all over the country and even the rest of the world.The country quickly launched an emergency plan and took corresponding protective measures.Emergencies,publicity,and timeliness are the characteristics of major emergencies,so these characteristics require us to respond promptly and quickly when emergencies occur,and to raise and deploy materials through various channels.Unclear accounts and poor management are unavoidable situations in the entire emergency supplies process.It is the responsibility of the auditing agency to supervise and announce whether emergency supplies are reasonably allocated and used effectively.This is not only a manifestation of the entrusted economic responsibility,but also an important measure for the state to protect the interests of the people and respond to social love.However,China does not have a systematic and complete audit and evaluation system to assess the compliance of emergency supplies collection,rationality of distribution,and legality of use.Therefore,it is necessary to find a suitable audit method and build a complete set of emergency material tracking audit evaluation system for the current situation of normalization of epidemic prevention and control and the modernization of national governance to carry out audit work.Based on the research background of the new crown epidemic,this paper first introduces the theoretical basis and related concepts,including related theories such as fiduciary responsibility,immune system and national audit,and concepts such as follow-up audit and major emergencies.With examples,this paper analyzes the current situation of emergency materials tracking audit in my country,mainly including the current situation analysis and existing problems of emergency materials tracking audit,the problems existing in the emergency materials tracking audit evaluation system and the reasons for the problems,in order to carry out the emergency materials tracking audit evaluation index system.Better research;thirdly,according to the principle of selection of evaluation indicators,build an evaluation index system for emergency supplies tracking audit from three dimensions: form,fact and value;finally,take H province as an example to evaluate the whole process of emergency supplies in H province,get the evaluation results,summarize the cases,and put forward corresponding suggestions for the problems existing in the emergency materials tracking audit,and draw the research conclusion: the research on the emergency materials tracking audit system should be strengthened;the evaluation system constructed in this paper is in the actual application process.To make corresponding adjustments in the process;to speed up the promulgation of relevant laws and regulations,improve the audit evaluation system.This paper conducts an in-depth study on the evaluation index system of the follow-up audit of major public emergencies,and puts forward appropriate suggestions for improvement according to the problems in the follow-up audit of emergency materials,which can play a certain role in theoretical research and improve related systems.State governance.