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自我国全面打赢脱贫攻坚战，中央开始全面部署推进落实乡村振兴战略。乡村振兴战略推进以来，在资源投放的过程中，政策、项目、资金各方面都出现了问题。 因此，国家审计机关自2019年便开始开展乡村振兴政策落实跟踪审计工作，从而促进政策的更好落实。但，因为对乡村振兴政策落实情况的跟踪审计实施时间并不长，审计实践工作还有需改进的地方，审计效果还有待提升。因此，对政策落实跟踪审计应如何实施才能更好地督促乡村振兴政策的落实进行探讨具有重要意义。

首先，本文明确了乡村振兴战略、政策落实跟踪审计、乡村振兴政策落实审计以及乡村振兴政策落实跟踪审计框架四个核心概念，详细阐述了公共受托责任理论、国家治理理论，并对相关的国内外文献进行了归纳梳理并评价，为后续研究提供了理论支撑。其次，通过对2019年以来审计署以及31个省审计机关公开的审计结果资料，了解到目前全国乡村振兴政策落实跟踪审计工作存在一些共性的问题：审计内容横纵向覆盖面还不足、审计偏重于财政资金的合规性审查而轻绩效审计、审计成果运用效果不足。再次，基于发现的问题构建了乡村振兴政策落实跟踪审计框架，包括的理论要素有审计主体、审计客体、审计目标、审计方法、审计成果运用。选取T市的实践案例，获得了T市审计局乡村振兴政策落实跟踪审计的工作方案以及审计结果，利用前文构建的理论内容，研究分析了T市审计工作存在的不足及其原因。最后，结合全国和个案的研究结果，提出T市乡村振兴政策落实跟踪审计框架。

Since China has comprehensively won the battle against poverty, the central government has begun to comprehensively deploy and promote the implementation of the rural revitalization strategy. Since the promotion of the rural revitalization strategy, there have been problems in policies, projects and funds in the process of resource investment. Therefore, the national audit institutions have started to carry out follow-up audit practices on the implementation of rural revitalization policies since 2019, in order to promote better implementation of policies. However, because the follow-up audit of the implementation of the rural revitalization policy has not been implemented for a long time, there is still room for improvement in audit practice, and the audit effect needs to be improved. Therefore, it is of great significance to discuss how to implement the follow-up audit of policy implementation in order to better supervise the implementation of rural revitalization policies.

First of all, this paper defines the four core concepts of rural revitalization strategy, follow-up audit of policy implementation, follow-up audit of rural revitalization policy implementation and follow-up audit framework of rural revitalization policy implementation, elaborates the theory of public fiduciary responsibility and national governance theory, and summarizes and evaluates relevant domestic and foreign literature, providing theoretical support for subsequent research. Secondly, through the audit results disclosed by the National Audit Office and 31 provincial audit institutions since 2019, it is understood that there are some common problems in the follow-up audit of the implementation of the national rural revitalization policy: the horizontal and vertical coverage of the audit content is insufficient, the audit focuses on the compliance review of financial funds and pays less attention to the performance audit, and the application effect of the audit results is insufficient. Thirdly, based on the problems found, the paper constructs a follow-up audit framework for the implementation of rural revitalization policies, including the theoretical elements of audit subjects, audit objects, audit objectives, audit methods and the application of audit results. The practical case of T city is selected to obtain the work plan and audit results of the follow-up audit of the implementation of the rural revitalization policy of T City Audit Bureau. By using the theoretical content constructed above, the paper studies and analyzes the shortcomings and reasons of the audit work in T City. Finally, combined with the results of national and individual studies, the paper puts forward a follow-up audit framework for the implementation of rural revitalization policies in T City.