Audit Observation | Audit Strategy Suggestions for Promoting the Implementation of National Strategy

The national strategy is the deployment and arrangement of the country's overall major issues of national economic and social development for a long time. It is related to the prospect of economic and social development in one country, and it is an important basis for guiding the development of the country. Strengthening audit supervision in the implementation of national strategic implementation is an inevitable requirement for audit organs to maintain fiscal and economic order, promote the implementation of policies, and promote the modernization of the national governance system and governance capabilities. Auditing of national strategic implementation related situation is of great significance to identify strategic risk factors, evaluate policy performance, adjust strategic layout, and promote strategic goals to achieve the realization of strategic goals. In the new historical period, the audit organs should review the situation, from the perspective of serving national governance and economic and social development, improve the audit work mechanism, innovate audit technology and methods, do a good job of "normalized economic inspection", exert the role of audit supervision, promote the advancement of audit supervision, promote the advancement The implementation of national strategic implementation to promote the achievement of strategic goals.

Brief description of national strategic characteristics and strategic implementation

The support of national strategic operations is reflected in the three levels: planning planning system, macro policy system, and implementation of the guarantee system. The planning and planning system has a strategic orientation and guidance and constraints. It has overall planning and special planning: the overall plan is the five -year plan of the national economic and social development; , Strategy for poverty alleviation. The national strategy determines macro policies and macro policies to serve the development strategy. The implementation of the guarantee system is to clarify responsibilities, coordinate the connection, monitor and evaluate, and supervise and evaluate. The implementation of the national strategy is the implementation of the three levels of decision -making requirements and systematic operations.

The implementation of the national strategy has four characteristics: first, the overall. The object of the national strategy is the whole of social and economic activities within a country, not local socio -economic activities in a certain department and a certain area. The various parts of the strategic implementation are an organic whole, which can only be perfected by the part and cannot achieve the overall goal. In addition, any difficulty in the implementation of the strategy is often solved by a region or department. Only by work together and entering together can we achieve the final strategic goal. The second is planning. The National Strategic Implementation has undergone scientific coordination and planning, and conducts a thorough top -level design. From the starting point of the strategic implementation cycle to the end point, it must go through a number of interconnected development stages. Different development stages present different characteristics, with different requirements and tasks. Therefore, it is necessary to stipulate all stages of the implementation and advancement of development strategies, as well as goals and specific measures at each stage. The third is systemic. The implementation of the national strategy is generally cooperated by multi -departments, multi -regions, and multi -level subjects. There are closely intricate connections and mesh cross -type power relationships between the subjects. Complex systemic architecture. The fourth is risk. Due to the imbalance of development itself, in a certain period of time, the restricted department or relatively weak links appearing will become a bottleneck in development and may generate certain systemic risks. For example, in the implementation of the construction strategy of the Free Trade Zone, there is a strong uncertainty of the innovation and error of the institutional mechanism, which will generate many risks. Therefore, the implementation plan for the construction of the Pilot Free Trade Zone requires "bold trials, boldly, and autonomous reforms" to effectively prevent and control various risks.

From the establishment of the national strategy to the achievement of targets, it is necessary to make planning and policy formulation, measures and project arrangements from the central government to the local government, and finally fall into the implementation of measures, project implementation and the use of fiscal funds. In the process of conducting various audit projects, the audit organs must closely focus on the major decision -making and deployment of the Party Central Committee and the State Council, and closely integrate strategies and various policies and measures. The efficiency of the use of strategic special funds, the implementation of the subject's responsibility, and the law of the law and discipline are reviewed to reveal the problems in the system and mechanism and implementation of implementation, propose rectification suggestions, and promote the realization of strategic goals. In August 2018, the Audit Department issued the "Opinions on Strengthening Audit Supervision in the Implementation of the Strategy of Rural Revitalization", which required auditing the safety and performance of rural revitalization, rural revitalization funds, and continuously strengthened the implementation of strategic planning, policy performance and risk s concern. In practice, the audit organs and the implementation of related subjects to strengthen communication feedback, and then promote the timely adjustment of its strategic measures. At the same time, based on the collaboration relationship established by long -term audit work, the audit groups of each audit authority can share some information and develop information related to strategic implementation and development on the basis of data information security. The higher -level audit organs can jointly set up an audit team by regulating auditors, or organize the auditing agencies of lower -level audit organs to carry out a certain type of audit projects. However, due to the objective conditions such as the current audit system and data foundation and standards, the audit work needs to be further deepened by the overall grasp of strategic implementation, the analysis of system risk factors, the progress of the goals, and the strategic development trend. There are still some aspects that need to be improved in planning and organizational implementation, organizational implementation, and working mechanisms, which will affect the performance of audit efficiency.

The shortcomings of national strategic implementation audit work

The audit organs take the audit project as the carrier, track the formulation and implementation of policy measures in strategic implementation, and supervise the use of fiscal funds of projects. It is necessary to further improve in terms of overall planning, organizational implementation and collaborative mechanism.

The first is that the research of audit organs' national strategy needs to be strengthened, and the concept of national governance of audit services needs to be further strengthened. The national strategy is a long -term system engineering carried out after multiple demonstrations and thorough deployment. In the audit, in -depth understanding of the background, implementation path, layout measures, steps and development goals of strategic formulation, in -depth understanding of the strategic system framework in some audit business, the implementation of the main powers and responsibilities is not clear enough, the policy implementation Strategic characteristics such as the main line and the veins are not in place. The awareness of the national governance and economic and social development of the audit organs needs to be strengthened. Some auditors think and disclose new problems in reform and development. It is not closely combined with the national strategic deployment, affecting the role of audit supervision. The second is that the audit project is relatively independent, and the normalization and continuity tracking of the entire process of strategic implementation are relatively weak. Audit agencies at all levels restrict the audit plan according to the scope of their duties and audit rights. The goals, plans and contents of the audit projects are relatively independent. The content involved in the audit project generally only reflects the strategic implementation of a certain stage or a certain part. The continuous tracking and normal supervision of the implementation unit and the implementation path, and the overall process of strategic planning, policy design, execution feedback, and adjustment is not in place.

Third, the audit organization methods and audit collaboration mechanisms need to be improved, and the value of audit results has not been fully exerted. The national strategy is a multi -level, multi -level, and multi -regional collaboration project. There are many main body involved in the implementation of complexity and financial relations in the implementation. At present, in the implementation of audit project organizations, the functions and characteristics of audit objects in the implementation of national strategic implementation have not been fully considered, and the audit resources of auditing agencies at all levels have not been coordinated. The information exchange and sharing mechanism of relevant audit projects is not sound, and the audit results are limited by auditing permissions and the scope of audit responsibilities. , Failure to effectively reflect the value of audit. Such as accelerating the transformation of government functions is an important part of the construction strategy of the free trade pilot zone. Taking the reform of the "decentralization of service" as a traction, the policy formulation is at the central level, the implementation effect is at the grassroots level. The implementation effect of grass -roots policy is mainly supervised by grass -roots audit institutions. The division of labor in the current and lower audit institutions restricts the implementation of all -chain supervision of policy formulation, which has affected the performance of audit efficiency to a certain extent. Some grass -roots audit organs revealed the reason and responsibilities of the higher authorities, but they were in the audit permissions. The audit results were stranded in the scope of the government at the same level. They could not coordinate the research and rectification of the higher -level departments in a timely manner. In addition, the understanding of the complex relevance factors such as the formulation of policies and the connection between policies and the connection between policies are not deeply understood. There are limitations of the analysis of the roots of rights and responsibility issues, resulting in poor professionalism and feasibility of audit proposals.

Fourth, due to incomplete factors such as basic data information, big data audit methods and information audit technology have not been effectively used. Through the provincial audit department, municipal audit bureau, provincial business department, free trade pilot zone office, district management committee and other units related to the first four batch of free trade pilot zones, discovered, on -site inspections, telephone interviews, etc. In the relevant audit of the construction strategy of the trade area, the scope and level of the application information audit technology of each audit authority are uneven, and the normalized tracking of data information has not been formed. In -depth excavation, comprehensive analysis of the risks and development trends of institutional innovation is insufficient. First of all, it is limited by objective factors such as different statistics and standards such as data indicators of various departments, and cannot be effectively analyzed and deeply excavated. Secondly, informatization methods such as big data supervision centers, government cloud platform sharing data, and information auditing technologies such as networking audit are only carried out in a few provinces and cities. Among the 11 provinces (cities) free trade area audits involved in the survey, only 2 provinces (cities) applied data related to the government cloud platform and municipal audit authorities to conduct data association analysis and real -time network audits.

Suggestions for strengthening audit supervision in the implementation of national strategic implementation

(1) Strengthen research, do a good job of auditing planning and overall planning

Strengthen strategic research and clarify the implementation path of national strategic system architecture and related subjects. Strengthen the study of major national policy deployment and important theory, correctly grasp the international and domestic political and economic situation, and understand the background, element characteristics and development trends of strategic implementation. The national strategy is a systematic architecture that needs to be clarified by the top -level design and thorough deployment. The early stage of the audit work needs to clarify the strategic implementation of the strategic implementation, learn important strategic documents, investigate relevant departments in depth, combing the network of power and the main body of the rights to form a clear chain of power and responsibility chain Implementation path with relevant subjects. For example, the construction strategy of the Free Trade Zone is planned and deployed by the national level. The State Council is responsible for the design and supervision of the overall plan of overall planning, making relevant major decision -making deployment, clarifying the direction of key reform and tasks, and the experience of deployment promotion. The adjustment of the law and the formulation of new laws to ensure the legitimacy of the construction of the Pilot Zone. Under the existing administrative power and responsibilities, the competent authorities of various fields and industries have issued relevant policies, and the departments resident branches are responsible for formulating detailed rules. Reform measures that need to be coordinated by multiple departments adopt multiple departments to formulate relevant policies, and formulate implementation rules based on the division of labor. Clarifying the strategic implementation system framework and relevant main entities and responsibilities can make the audit work less effective, which is conducive to the clear direction, clear thinking, and deployment of scientific development of audit organs at all levels. Deepen the audit goal, clarify the main audit line, and do a good job of auditing planning and overall planning. Starting from the overall service of national governance and economic and social development, the audit supervision is organically combined with the national strategy. On the basis of clarifying rights and responsibility, focus on the main responsibility, scientifically determine the main audit line, find the entry point for audit, do a good job of medium and long -term audit plans and annual audit plans, based on the current project type and audit business, and do a good job of auditing resources across the country. Coordinate and optimize deployment. For example, the construction strategy of the Pilot Free Trade Zone is based on institutional innovation and policy tests. The audit attention points are reforming direction and system reform direction, policy test effects, system risk prevention, free trade, and free trade, such as unreasonable use of funds, illegal implementation procedures, weak supporting measures, and weak supporting measures. The macro direction such as strategic functions and construction progress of the test area and the degree of construction progress and strategic goals. Starting from the macroex, start micro, closely contact the planning, functional layout and development steps of the construction strategy of the Pilot Free Trade Zone, and formulate audit planning, annual project plan and special audit deployment; Key areas and key links. Consider the optimization and utilization of audit resources, and carry out sustainable tracking supervision of the execution entities.

(2) Strengthen the overall planning of audit projects, promote the full coverage and normalized supervision of strategic implementation

Through policy adjustment and system reform, national strategy accelerates the development of a certain field, thereby driving the overall improvement. The formulation and implementation of policy systems are the core content of national strategic implementation. There are many audit objects involved in the implementation of national strategic implementation and a wide audit scope. They must follow the implementation of relevant policies for strategic implementation to track and audit relevant audit projects, strengthen organizational management innovation, and improve the overall effectiveness of audit supervision. Establish a dynamic audit business management platform of "matrix, multi -level, multi -point networking", integrate policies and departments of various industries and departments in various regions, to implement the resources of tracking audit points, and use big data audit information systems to collect related implementation related to national strategy implementation. Policy implementation of data information of tracking audit points, analyze and monitor data changes, implement normalized non -on -site audit supervision, and then determine the key audit objects, audit content, and implement special audit in accordance with the phased and supervision of non -on -site audit supervision. , Gradually achieve a comprehensive coverage of strategic implementation.

(3) Strengthen the communication and collaboration between the audit organs and its departments to achieve information sharing and the interoperability of results

Strengthen the collaboration between audit practice and audit research departments. The audit research department is responsible for the characteristics of national strategic elements, policy systems and implementation paths, as well as research work in the relevant audit of foreign countries. The research results will communicate with the audit business department through a discussion meeting. Essence For example, an important factor in the decisive significance of the strategic goals proposed by the audit research department should pay attention to the focus in the audit. For key policies and measures for tackling nature, we must provide a "penetrating" comprehensive audit plan for the chain of the property rights. At the same time, during the implementation of the audit, the audit business department found new situations and new issues in the reform, which can propose needs to the research department in a timely manner. Discuss the root causes and development laws, and put forward professional and feasible suggestions.

Strengthen communication and coordination and information sharing between audit business departments. In the implementation of the national strategy, there are many relevant subjects. The audit business department should cooperate closely. Relying on the current information audit system, the strategic implementation of the strategic implementation of each audit team will be summarized, updated and maintained in time, strengthen confidentiality management, define system modules, systems, systems, systems, systems, systems, systems, systems, systems, systems and systems Use permissions and registered users to allocate ports for users. When auditing specific matters, it is used for analysis. Especially for the matters of auditing across departments, multiple parties need to be obtained, and the communication and coordination and linkage of relevant audit business departments should be strengthened in order to efficiently complete the audit task.

Strengthen the results of the results between subordinates and lower auditing agencies. In the implementation of the national strategy, the formulation and implementation of planning and policies involving multiple levels and units involving multiple levels. Audit agencies at all levels rely on conventional audit projects. In practice, new policies and systems can be found in practice. It reveals some problems from the audit objects of different fields and different levels, and finds doubts and clues to form audit results of strategic implementation. Exchange the audit results in time, analyze and excavate the root cause of the problem, and consider the problem of isolation and decentralized issues, and put forward valuable feasibility suggestions. In addition, cross -level issues can be transferred to the oral intervals, rectified in time, and effectively avoid the restrictions on the scope of audit permissions. For example, in the reform of the grass -roots audit organs, the problem of "decentralization" of the superior department's "decentralization" in the reform of the "decentralization service" was inherited. The responsibility lies in the superior department, and there is no supervisory authority on the superior department. Urges the department to rectify. (4) Enhance the use of big data audit methods in the relevant audit of national strategic implementation

Strengthen the use of big data audit technology methods, make good use of massive data information in the implementation of national strategic implementation, and carry out in -depth excavation and comprehensive analysis of cross -level, cross -regional, across departments and cross -business, and effectively improve the audit efficiency. First of all, promote the standardization statistics and acquisition updates of relevant departments to implement data information on national strategic implementation, and comprehensively analyze the data through information methods such as network audit and cloud platforms, and realize the transformation from sampling inspection to full sample audit to achieve the realization of strategic implementation. Strategic implementation of the relevant subject's audit full coverage creation technical conditions. Secondly, the use of new technical methods such as blockchain, artificial intelligence, and machine learning to predict the trend of strategic development, analyze the process and results of policy implementation, fund distribution, and power operation. , Carry out comprehensive, historical and predictive analysis around key matters, timely reflect new situations, new issues and new trends in economic and social operations, enhance the ability to perceive, prevent and predict risk factors, and promote the realization of strategic goals. Third, innovate big data audit methods, upgrade the application function of audit software, and sharing public management data and economic operation data, strengthen the analysis of data information, and tap the complicated, true, objective and organic connection between things. Using the advantages of multi -dimensional and overall analysis of big data, carry out overall analysis and comprehensive research and judgment, identify universal problems, comprehensively and objectively treat specific issues on the basis of assessing the overall, realize the combination of micro -investigation and punishment and macro research, give full play to the national audit service country The important role of governance and economic and social development. (Author Sun Ying Unit Department Audit Research Institute)

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