Innovative Research On China's Poverty Alleviation Funds, Audit And Supervision Mechanisms

Thirty years of reform and opening up, China's poverty relief and development has made great achievements. Steady economic development in poor areas, improved infrastructure, social services, a higher level. A large number of poor funding and poor people in the region to improve the production and living conditions to accelerate the pace of poverty alleviation, but also to promote the restructuring of agricultural production and enhance disaster prevention capabilities, speed up the poverty-stricken areas of resource development and economic revitalization and laid a good basis.However extensive undeniable management of the funds misappropriate, use of inefficient widespread. "Audit Commission audit work from 2008 to 2012 Development Plan, " proposed to continue to adhere to the authenticity, legitimacy based on the audit. Comprehensively promote the performance audit to promote the establishment and improve government performance management system, promote the advancement of government performance management and establish and improve government accountability. Therefore, the use of the audit function, and means of objectively and accurately evaluate the effectiveness of using poverty relief funds, the use of funds to improve the efficiency of poverty reduction has important practical significance. Based on this, the author attempts to help the poor financial audits Chongqing problems in the analysis, based on this audit oversight mechanism poverty funds for exploration of innovative thinking.Paper first introduces the research problem, background, ideas, methods and research status; on the financial expenses associated with research theory, institutional innovation theory mechanism design theory to be reviewed; poverty alleviation funds audit situation, audit and supervision of the Poverty Alleviation Fund has made the content and features defined account of the Poverty Alleviation Fund's organizational system auditing mechanisms and content; introduced the use of funds and poor management policies, then Chongqing Poverty Alleviation Fund allocations for poverty alleviation fund management problems, Poverty Status of audit and supervision of funds, poor financial results of audit and supervision evaluation, financial auditing and supervision of the limitations of poverty was explained; Finally, based on our audit oversight mechanism of poverty alleviation funds comb and Chongqing use and management of poverty alleviation funds, raised funds to help the poor audit oversight mechanisms innovative ideas, goals and paths; strengthen auditing of funds to help the poor policy recommendations.