A Case Study Of The Implementation Of Rural Revitalization Policy Follow-up Audit In L Province

The state makes policies,realizes national governance and reflects the will of the state to some extent.The 19 th National People’s Congress for the first time took the rural revitalization strategy as a major measure to address the issues concerning agriculture,rural areas and farmers,and formulated the rural revitalization policy as one of the important measures to address the issues concerning agriculture,rural areas and farmers in accordance with the national and rural development guidelines.The policy of rural revitalization is formulated according to the strategy of rural revitalization,and the effect of its implementation has a profound impact on rural development.The follow-up audit of the implementation of the rural vitalization policy is a supervisory measure to serve the countryside.Since it is still in the preliminary exploratory period,the follow-up audit of the rural vitalization policy can enrich the existing theory and practice.This paper first introduces the background and significance,and on the basis of sorting out relevant literature,understands the development status of the rural revitalization followup audit at home and abroad.Secondly,it introduces the definition,characteristics,objectives,contents and methods of rural vitalization policy tracking audit,and clarifies the theoretical basis of this paper.Then,according to the process arrangement of follow-up audit of rural revitalization policy in L province,follow-up audit of high-standard farmland construction and follow-up audit of rural residential environment improvement are taken as analysis objects.Thirdly,through the study on the follow-up audit of L Province’s rural revitalization policy,it is found that there are some problems,such as backward follow-up audit methods,insufficient follow-up audit research,insufficient dispatch of follow-up auditors,and insufficient transparency of follow-up audit results.Finally,suggestions on specific problems are put forward based on professional knowledge,mainly including: Strengthen the tracking audit performance orientation and use big data audit to innovate the tracking audit method of rural vitalization policy.Strengthen the tracking audit research of rural vitalization policy by improving the functional operation of tracking audit and improving the research level of tracking audit.Integrate the tracking audit force of rural vitalization policy by using multidepartment joint tracking audit and introducing external tracking auditors.To improve the transparency of the audit results of rural vitalization policy tracking by increasing the forms of audit results disclosure and enriching the content of audit results.The innovation point of this paper is that the follow-up audit of rural vitalization policy started late,and the specific analysis of individual cases is lacking.Based on the background of follow-up audit of the implementation of rural revitalization policies in L Province,this paper summarizes the implementation of follow-up audit methods using existing audit resources to promote the implementation of rural revitalization strategy.