Tracking Audit Of Rural Revitalization Policies And Measures In District A,Ping Xiang City

China is a big agricultural country,the development of agricultural and rural areas is closely related to social development,rural revitalization policy has been a very important part of our public policy.The report of the 19 th National Congress of the Communist Party of China(CPC)put forward the strategy of revitalizing rural areas,which is of great significance to consolidate the achievements of the poverty alleviation,complete the construction of the Xiaokang in an all-round way and realize the long-term stability of the country.Since the rural revitalization strategy was put forward,governments at all levels and regions have responded to it by issuing a series of policy measures from top to bottom.Whether the implementation of the rural revitalization policy and measures has been implemented to the letter,and whether there are any deviations,directly related to the final results of rural revitalization strategy.The policy measures tracking audit is a policy feedback mechanism,which can track the implementation of rural revitalization policies and measures,and find the deviations and problems in the implementation of rural revitalization policies and measures.As an important part of the supervision system of the party and the state,audit institutions promote the implementation of the rural revitalization strategy by fully performing their statutory supervision duties,it is the inevitable requirement to promote the modernization of national governance system and governance capacity.Since 2020,the implementation of rural revitalization policies and measures has faced a new poverty alleviation,the tracking audit of rural revitalization policies and measures is also facing new challenges.It is an important way to acquire audit experience and improve audit efficiency and audit quality to select the audit project objects that have been implemented.This thesis selects the tracking audit of rural revitalization policies and measures in district a of Pingxiang as a case study.Based on the theoretical research on the tracking audit of rural revitalization policies and measures,having explored the problems in the implementation of the tracking audit of the rural revitalization policies and measures in district a of Pingxiang,and analysed the causes of the problems,it also puts forward the countermeasures and suggestions to improve the tracking audit of the policies and measures of rural revitalization in District A of Pingxiang.The thesis is divided into six parts.The first part is an introduction,introducing the background and significance of the study on the tracking audit of rural revitalization policies and measures in District A of Pingxiang.It also briefly introduces the practical and academic value of the study,this paper summarizes the current research results on rural revitalization-related policies,the concept of policy-measure tracking audit,and the content of policy-measure tracking audit,and shows the research ideas and methods of this paper.The second part is the summary of the theory of the tracking audit of rural revitalization policy and measures,which clarifies the concept and objective of the tracking audit of rural revitalization policy and measures,this paper introduces three important procedures of the tracking audit of rural revitalization policies and measures,such as pre-trial investigation,Implementation Scheme and report issuance.It also explains the audit methods and theoretical basis of the tracking audit of rural revitalization policies and measures.The third part of this paper is a case study of the tracking audit of rural revitalization policies and measures in District A,Pingxiang.This paper introduces the general situation of the rural revitalization policy in District A of Pingxiang and the tracking audit of the rural revitalization policy and measures in District A of Pingxiang.The audit contents are mainly divided into five aspects,namely,the tracking audit of high-standard farmland construction projects,the tracking audit of the improvement of rural human settlements environment,the tracking audit of the development of rural industries,the tracking audit of poverty alleviation asset management,and the rectification of problems found in previous audits,it also pointed out that the tracking audit of the rural revitalization policy measures in District A of Pingxiang did not cover the entire implementation process of the rural revitalization policy and that multiple projects were carried out simultaneously,there are five problems,such as the weak audit force,the high utilization of big data in high-standard farmland construction projects,the imperfection of the audit evaluation index of the anti-poverty Assets Management,and the limitation of the utilization of the audit results to the rectification of a single problem,the manifestation and producing links of the problem are discussed and analyzed.The fourth part analyzes the reasons for the problems in the tracking audit of rural revitalization policies and measures in district a of Pingxiang,the main causes of the problems are the lack of investment in tracking audit by grass-roots audit institutions,the low degree of integration between audit implementation and big data technology,the unsound tracking audit evaluation system for poverty-alleviation asset management,and the insufficient follow-up management of audit projects,each of the reasons have made a specific description and elaboration.The fifth part of this article,based on the analysis of the causes of the problems mentioned above,puts forward the countermeasures for improving the tracking audit of the policies and measures of rural revitalization in District A of Pingxiang,to increase the input of tracking audit in rural revitalization policies and measures,to give full play to the role of big data in the audit process,to improve the audit evaluation system of poverty alleviation asset management,and to strengthen the follow-up management of audit projects,in each of the four areas,specific Operability measures are also proposed to improve the quality of the project’s audits.The sixth part is the conclusion,which makes a conclusion to the analysis of the case,puts forward the expectation for the improvement and development of the tracking audit of rural revitalization policy and measures,and points out the deficiencies in the research.