Follow-Up Audit Study On The Implementation Of Rural Revitalization Policy

The implementation of the rural revitalization strategy raised by the 19 th National Congress of the Communist Party of China is a major strategic deployment for the work related to agriculture,rural areas and farmers.In February 2023,the No.1 document of the Central Committee was released to make arrangements for comprehensively promoting rural revitalization,becoming the 20 th No.1 document to guide the work of agriculture,rural areas and farmers.Since 2018,the state has successively issued relevant documents one after another,elaborating on the strategic conception,general requirements and concrete contents of rural revitalization,striving to encourage the implementation of the rural revitalization strategy,and taking the implementation of the strategy as an important historical task in realizing agricultural and rural modernization and building a modern socialist country.As an important part of the national supervision system,audit can play a very key role in supervision and guarantee through follow-up audit in the implementation of the rural revitalization strategy.The state has invested a large amount of funds in promoting rural revitalization,entrusts local governments,departments and units to focus on the implementation of policies,rational use of funds,so as to improve the rural environment and improve the quality of life of rural residents.Therefore,the national audit should give full play to its supervisory function and audit the whole process of funds,projects and policies involved in the implementation of rural revitalization,so as to feedback the performance of fiduciary responsibilities in real time to ensure that the policies are implemented accurately on schedule.Due to the strong financial support of the state for rural revitalization,rural revitalization involves many contents such as ecology and industry,and it is difficult for auditing institutions to audit.It is of great practical significance to grasp the questions existing in the follow-up audit of the implementation of rural revitalization policies,and to give play to the audit to promote the implementation of policies,improve the efficiency of national governance,and promote the development of rural revitalization.Based on the theory of public fiduciary responsibility,the theory of audit immune system and the theory of national governance,this paper firstly analyzes the current situation of rural revitalization policy follow-up audit by using mathematical statistics method,combined with audit work report and audit result announcement.In view of the content and characteristics of the rural revitalization strategy,a follow-up audit framework for the implementation of rural revitalization policies was constructed.Secondly,using the method of case analysis,taking the follow-up audit of rural revitalization policy carried out by the Audit Office of Shandong Province as an example,to understand the basic situation of rural revitalization in Shandong Province and the audit development,it is found that there are problems such as single audit organization mode and late audit intervention.Finally,based on the above problems,this article comes up with countermeasures and proposals from the aspects of promoting full audit coverage,optimizing audit methods,improving audit quality and efficiency,strengthening the application of audit results,and giving play to audit supervision functions.It is hoped that the expected research results can better play the functions of the follow-up audit on the implementation of rural revitalization policies in prevention,disclosure and defense,and provide reference for the follow-up audit on the implementation of rural revitalization policies in the future.