"When granaries are full,the world is secure," and food security is the "ballast stone" of social stability.Ensuring food security is an important goal of food development and agricultural development,and it is imperative to achieve food security.State audit is the cornerstone and important guarantee of state governance,and an important part of the supervision system of the Party and the state.To serve and maintain food security is the obligatory duty and responsibility of state audit in the new era.The future development of rural areas and agriculture requires high-quality development.The food security goal should not only be a quantitative security goal,but also a comprehensive security goal based on high quality.Since the 19th National Congress of the Communist Party of China’s economy has turned from high-speed growth to high-quality development,with the establishment of the national food security strategy,the new food security concept has proposed that the national food security system needs to be further improved.Therefore,high-quality development in the field of national food security requires the national audit to play a macro-management and governance function in the food security innovation practice with Chinese characteristics.In addition,our agricultural foundation is not stable,the grain production increase year after year is accompanied by many problems and hidden dangers,threatening the sustainable development of food security;Food security is closely related to the issues of "agriculture,rural areas and farmers",and is also related to the improvement of people’s livelihood,optimization of industrial structure and economic transformation.Therefore,it is necessary to conduct audit evaluation and supervision based on the overall high-quality development of social economy and the modernization of governance system in order to play a more effective role in the implementation of food security policies.Based on the theories of game equilibrium,dual economic structure and agricultural sustainable development,this paper studies the follow-up audit of the implementation of food security policies against the background of high-quality development,and systematically analyzes how the audit,guided by the new development concept,helps the high-quality development of agriculture.This paper analyzes the case of food security audit in Shandong Province,and reveals the existing problems in audit project establishment time,audit content scope,audit resource utilization and audit information disclosure.Countermeasures and suggestions were put forward,such as focusing on the scientific nature of the policy system based on auditing and high-quality development,determining audit objects from the perspective of safeguarding national food security,accelerating the construction of an integrated supervision system,and enabling the tracking audit of policy implementation by science and technology.Finally,starting from the case,based on the concept of high-quality development,from the concept of high-quality development to enhance the audit objectives to play a functional role,improve the tracking and implementation of food security policy audit content,innovate the implementation of food security policy audit methods,strengthen the construction of special audit team in the field of food security experience is summarized,with the help of audit.By implementing food security policy follow-up audit,we can effectively ensure the implementation and implementation of various policies,improve and improve the food security audit system,and provide a foundation for high-quality agricultural development. |