Study On The Follow-up Audit Index System For The Implementation Of Grain Production Security Policies In X County

Follow-up audit of policy implementation is an important step in fulfilling the government’s public fiduciary responsibilities and improving the overall governance capacity of the country,helping to further deepen reforms and promoting the modernization process in China.Grain production is the top priority of the "three rural areas",and the role of grain production security policies in grain development cannot be ignored.The Chinese government attaches great importance to grain production security,and since 1978 has introduced a series of grain production security policies and measures to improve China’s grain production capacity.In the report of the 20 th Party Congress,a new plan was put forward for grain production to "consolidate the foundation of grain security on all fronts".To ensure that the policies are implemented accurately and efficiently,the Audit Commission has been conducting follow-up audits on the implementation of major policy measures since 2015,and the policy on grain production security is the focus of the follow-up audits on policy implementation.The implementation of the follow-up audit on the implementation of the policy on grain production security can promote the implementation of the policy on grain production security,advance the development of grain production in various regions,and increase the supervision of audit authorities at all levels on the security of grain production in various regions.At present,one of the focuses of the follow-up audits on the implementation of grain production safeguard policies is how to conduct audit evaluations of grain production safeguard policies.Only through a scientific evaluation of the implementation of grain production security policies can we achieve better audit results,bring into play the effectiveness of policy implementation tracking audits,and find the difficult and painful points that affect the implementation of grain production security policies.Only a scientific and systematic index system can ensure the rigour of the audit evaluation,so it is imperative to build an evaluation index system for the follow-up audit of the implementation of the grain production security policy.As China’s grain production security policy implementation tracking audit started late,there is less experience to draw on in practice,and there is not yet a set of systematic and complete audit evaluation system and standards.In the context of audit authorities at all levels actively advocating the construction of an evaluation index system,it is of great theoretical value and practical significance to study this topic.This is the starting point of this study.This study evaluates the implementation of grain production security policy measures by constructing an evaluation index system for the follow-up audit of grain production security policy implementation.Firstly,this study takes grain production security policy and policy implementation tracking audit as the starting point,composes the relevant theoretical basis and concept definition,and composes and reviews the research results of domestic and foreign scholars.Secondly,this study analyses the current situation of policy implementation tracking audits of rural revitalization policies and grain production safeguard policies from2019 to 2022,including how and how often they are carried out,the main contents of the audits and the main issues found,through the "Announcement of Audit Results of Major Policy Measures" published by the Audit Office and the annual audit reports issued by local audit authorities.The current problems of the evaluation system for the follow-up audit of the implementation of the grain production security policy are analyzed,and the necessity and feasibility of constructing an evaluation index system are analyzed in depth,so that the construction of the evaluation index system can be further studied later.Then,using the hierarchical analysis method,the evaluation index system is constructed from the three aspects of policy formulation,implementation and effect stages.Based on the principles of index selection and existing research results,the policy implementation stage is further subdivided into two dimensions,namely,the use of funds for grain production security and project construction and operation,and the policy effect stage is further subdivided into four dimensions,namely,grain security,agricultural standards,business entities and environmental benefits.Then,taking the follow-up audit of the implementation of the grain production security policy carried out in X County in 2020 as an example,the audit evaluation index system constructed is applied to evaluate the implementation of the grain production security policy in X County,and the audit evaluation results are obtained by applying the fuzzy comprehensive evaluation method.Finally,the case is summarized and three suggestions are made to address the problems of the follow-up audits of the implementation of grain production guarantee policies: firstly,to improve the rules and regulations for such audits;secondly,to strengthen the quality control of the evaluation of the follow-up audits of the implementation of grain production guarantee policies,and thirdly,to build a systematic audit indicator system and improve the utilization of the indicator system.This study sorts out the development of the follow-up audit of the implementation of grain production policies and enriches the theoretical study of the follow-up audit of the implementation of grain production security policies in China.At present,there is no systematic and complete audit evaluation system for the follow-up audit of the implementation of grain production security policies in China.By constructing and applying an evaluation index system for this type of audit,on the one hand,this study helps to improve China’s audit evaluation index system,brings into play the "ruler" and "baton" role of the audit evaluation index system,promotes the development of policy implementation tracking audits,and provides reference for the construction of the evaluation index system for the implementation of grain production security policies.On the other hand,it will help to promote the concrete implementation of policies related to grain production and improve China’s grain production security capacity.