Research On Follow-up Audit On The Implementation Of Agricultural Park Policy In C City

Under the long-term unremitting efforts of the party and the country,my country’s agricultural and rural construction has achieved world-renowned achievements and won unanimous recognition at home and abroad.My country’s agricultural productivity has steadily increased,rural infrastructure has been continuously improved,and farmers’ living standards have continued to improve.However,at present,my country’s agriculture,rural areas,and peasant work still face many problems.In order to better promote the development of agriculture and rural areas,the party and the state have emphasized the construction of agricultural parks in the No.1 Central Document for many years.Driven by various national support policy,agricultural parks have grown rapidly,becoming a strategic highland for cultivating new driving forces for my country’s agricultural and rural development,and an important starting point for the implementation of the rural revitalization strategy.However,due to the complex types of policy related to agricultural parks,the large number of projects,and the scattered funding sources,various deviations are prone to occur in the process of implementing policy by relevant departments.In addition,the current audit theory and practice circles have not paid enough attention to the implementation of agricultural park policy,and many areas have not yet carried out relevant audit work,and the follow-up audit of agricultural park policy implementation is facing many difficulties and challenges.Based on the above background,this thesis studies the follow-up audit of the implementation of agricultural park policy,which is conducive to solving the problems existing in the construction of agricultural parks,promoting the development of agricultural parks,and helping to achieve the overall goal of rural revitalization.This thesis firstly summarizes the research results of the follow-up audit on the implementation of agricultural park policy at home and abroad.Based on the theory of national governance,the theory of public fiduciary economic responsibility,and the theory of new public management,it sorts out the relevant policies and construction conditions of agricultural parks,as well as the audit office and local auditing.Regarding the development of the relevant audit work in the agricultural parks of the government,it is found that the current follow-up audits on the implementation of agricultural park policy generally take the form of special audits or follow-up audits,closely related to the rural revitalization audit,the scope of audits is gradually broadened,and the contents of audits are continuously deepened.Secondly,this thesis conducts an in-depth study based on the case of the follow-up audit of the policy implementation of the agricultural park in City C.After reviewing the whole process of the audit,it is concluded that the follow-up audit of the policy implementation of the agricultural park in City C has the audit work not in place,and the audit progress is lagging behind;the coordination degree of the district and county audit teams is not high enough,and the efficiency of the upper and lower linkages is low;the auditors have a single knowledge structure,and the interpretation of the relevant policy of the agricultural park is not in place;the personnel of the intermediary agency are difficult to perform the follow-up audit of the policy implementation of the agricultural park;the relevant evaluation indicators of the agricultural park are not good,ignoring the problems of social and ecological benefits,and analyze the reasons for the above problems.Finally,this thesis puts forward five suggestions for improvement: strengthen overall management to ensure that the audit work is carried out in place;optimize the audit organization mode and strengthen the linkage between upper and lower levels;strengthen learning and training to improve the professional ability of auditors;strengthen external forces and improve audit efficiency;improve the evaluation indicators related to the social and ecological benefits of agricultural parks.This thesis takes the agricultural park as the research object of the follow-up audit of the policy implementation,and discusses with the combination of theory and specific practice.The angle is novel and the analysis is more comprehensive.The agency’s follow-up audit on the implementation of agricultural park policy has provided valuable reference experience,and also better escorted the development of agricultural parks and the implementation of relevant policy.