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乡村振兴战略为解决我国城乡发展不均、乡村发展滞后等问题提供了政策引导，是新时代推进“三农”工作的重要举措。为扎实推进乡村全面振兴，国务院发布了多项政策文件，其中2022年中央一号文件明确了三方面重点工作：乡村发展、乡村建设、乡村治理。2021年7月,甘肃省以积极推动乡村建设为抓手，巩固拓展脱贫攻坚成果和全面推进乡村振兴，并牵头制定《2022年全省持续推进“5155”乡村建设示范行动实施方案》，对乡村建设工作进行全面部署。各级政府积极响应，多措并举，制定了一系列相关政策，开展乡村建设示范行动，而各项政策措施的落实程度，直接关系着乡村建设及乡村振兴的效率效果。因此，对乡村建设政策的落实情况进行跟踪审计显得尤为必要。但是，鉴于我国理论和实务界开展政策落实跟踪审计的研究较晚，且目前还没有针对乡村建设政策落实全过程的成熟统一的跟踪审计评价指标体系。因此，开展乡村建设政策落实跟踪审计评价研究并构建一套针对性较强的乡村建设政策落实跟踪审计评价指标体系，在理论和实践领域都有其必要性。

本文以L县乡村建设政策落实情况为例，通过实地走访调研，总结并分析了L县乡村建设政策落实及相关政策、资金的审计情况，指出了L县乡村建设政策落实跟踪审计评价工作现存的主要问题，接着，本文以公共政策生命周期理论为切入点，结合L县乡村建设示范行动重点内容，构建出了以政策制定—落实—效果评价三阶段的乡村建设政策落实跟踪审计评价指标体系，其中包含了三个阶段的23个具体指标。最后，本文将L县2021年-2022年各阶段乡村建设政策落实情况的相关数据进行了数据处理及汇总计算，结合已构建的评价指标体系，对L县乡村建设政策落实情况进行综合评价，得出L县乡村建设政策落实状况逐年向好的结论并提出相关审计建议，希望本研究可以对尚待完善的乡村建设政策落实跟踪审计评价工作提供一定的参考价值，充分发挥国家审计促进国家治理的效能。

 The rural revitalization strategy provides policy guidance to solve the problems of uneven urban-rural development and lagging rural development, and is an important measure to promote "agriculture, rural areas and farmers" in the new era. In order to promote all-round rural revitalization, The State Council has issued a number of policy documents, among which the No. 1 Central Document for 2022 defines three priorities: rural development, rural construction and rural governance. In July 2021, Gansu Province took active efforts to promote rural construction, consolidated and expanded the achievements in poverty alleviation and comprehensively promoted rural revitalization, and led the formulation of the Implementation Plan of the Provincial Demonstration Action for Continuous Promotion of "5155" Rural Construction in 2022, making comprehensive plans for rural construction. Governments at all levels have responded positively and taken various measures at the same time, formulating a series of relevant policies and carrying out demonstration actions in rural construction. The implementation of various policies and measures is directly related to the efficiency of rural construction and rural revitalization. Therefore, it is particularly necessary to track and audit the implementation of rural construction policies. However, due to the late research of tracking audit of policy implementation in the theoretical and practical circles in our country, and there is not a mature and unified tracking audit evaluation index system for the whole process of rural construction policy implementation. Therefore, it is necessary in both theoretical and practical fields to carry out follow-up audit evaluation research on the implementation of rural construction policies and construct a set of highly targeted follow-up audit evaluation index system.

Taking the implementation of rural construction policies in L County as an example, this paper summarizes and analyzes the implementation of rural construction policies in L county and the audit of related policies and funds through field visits and investigations, and points out the main existing problems in the follow-up audit and evaluation of the implementation of rural construction policies in L County. Then, this paper takes the life cycle theory of public policy as the entry point. Based on the key contents of L County's rural construction demonstration action, a three-stage tracking audit evaluation index system of rural construction policy implementation is constructed, which includes 23 specific indicators in three stages: policy formulation, implementation and effect evaluation. Finally, this paper processes and summarizes the data related to the implementation of rural construction policies in L county at various stages from 2021 to 2022. Combined with the established evaluation index system, this paper makes a comprehensive evaluation of the implementation of rural construction policies in L county, drawing a conclusion that the implementation of rural construction policies in L county is getting better year by year, and puts forward relevant audit suggestions. It is hoped that this study can provide some reference value for the follow-up audit evaluation of the implementation of rural construction policies, and give full play to the effectiveness of national audit in promoting national governance.