Follow-up Audit Study On The Implementation Of The Reform Policy Of "Release,Management And Service" In GX District Of F City

In 2015,the State Council held a national teleconference on promoting the combination of government reduction,decentralization,decentralization,and functional transformation,and proposed the concept of "decentralization,management,and service" reform for the first time.As the name suggests,the reform of "deregulation,regulation,and service" refers to the self revolution of the government,reducing the power in the hands of the government,subtracting the interests of departments at all levels,placing the interests of the people first,and using a series of policy measures to exchange for market economic vitality and social creativity.After several years of development,the reform of "decentralization,management,and service" has been advanced in depth.Whether the policies are implemented well or not,and whether the dividends of the policies have benefited the people,require social attention.In 2014,the "Opinions of the State Council on Strengthening Audit Work" was issued,which required audit institutions to continuously organize follow-up audits of the implementation of major national policies and measures and macro-control arrangements.In2021,the National Audit Office’s "14th Five Year Plan" national audit development plan placed policy implementation follow-up audit at the top of the eight major special audits,highlighting the importance of policy implementation follow-up audit in promoting the smooth flow of government orders and safeguarding the interests of the people.In 2020,JX Province carried out economic development and environmental audits throughout the province.The Provincial Audit Office established a provincial economic development and environmental audit investigation leading group headed by the Director.The leaders of the leading groups in each district and city were all headed by the Provincial Audit Office,which promoted the implementation of the audit organization at a high level.In order to carry out this audit project well,the Provincial Audit Office has made great efforts to organize audit institutions at the provincial,municipal,and county levels,as well as internal auditors who participated in the "audit instead of training" program,and has dispatched 99 audit teams with over 1500 auditors to participate in the entire process.This article also takes the audit project in GX District of F City,which the author participated in,as a case study for analysis.This thesis first introduces the relevant content of the "release,management,and service" reform policy,analyzes the era background and realistic environment of the policy,and expounds the measures,objectives,and policy implementation of the "release,management,and service" reform.Based on the audit project cases in which the author participated,this article introduces the audit characteristics,audit focus,and audit methods of the follow-up audit for the implementation of the "release,management,and service" policy,introduces the audit process,content,and results,and finds that there are problems in the audit,such as backward audit methods,policy effectiveness audit oversight,and incomplete audit coverage.It analyzes the main reasons for the problems,including insufficient audit strength,complex audit objects,and incomplete audit evaluation,Finally,the conclusions and implications of the case are drawn,and suggestions are made for the implementation and effectiveness of the "release,management,and service" policy in GX District,F City,to provide reference for similar audit work in the future.From the current situation,there is little research on the follow-up audit of the reform of "decentralization,management,and service".Through the case study of provincial special audits in which the author participated,this thesis hopes to provide assistance for the realization of policy effectiveness,provide empirical guidance for the embodiment of government audit functions,fully exert the effectiveness of audit work in the new era,enrich the theoretical and practical scope of policy implementation follow-up audit,and enrich the methods of policy implementation follow-up audit,So as to better accelerate the development of policy implementation and follow-up audit.