The Audit Research Of Poverty Reduction Funds In China

Poverty alleviation work is a job about the livelihood of the people. Because our country is still at the primary stage of socialism for a long time, the development of the unbalanced, uncoordinated problem is prominent. The pointed out that the party's 18 to 2020, all out of poverty, poor key county of national poverty alleviation and development work to all pick the cap. However, poverty-stricken counties, funding, and how to exit, poor follow- up policy how to follow up, coupled with poverty alleviation object scale, C hinese is often happened, poor long-term and complexity make harder to alleviate poverty. At present, C hina's poverty alleviation funds exists in use process funds from target, long-term idle stranded, investment efficiency is not high, the p overty relief object is not accurate, even the problem such as false record, these problems appeared again and again, we should pay important attention to explain the problems existing in the poverty alleviation funds use. And the government as an objective evaluation and use of public funds supervision of audit and verification, to expose the illegal behavior of a state organ, has helped solve the problem of poverty alleviation funds, poverty alleviation funds audit is an important part of the poverty alle viation work. Poverty alleviation funds audit has immune function to prevent and reduce financial risk, so the study of China's poverty alleviation funds audit has a certain practical significance, for the problems of poverty al eviation funds audit more worthy of our reflection and improvement.The research object of this paper is The Zhuang nationality of Guang Xi region financial aid-the-poor funds audit. This article is divided into four parts, the first in the opening introduction background and the re lated significance of the research objects, on the premise of analysis of literature review at home and abroad, and through theoretical analysis and case analysis research method, in order to draw out the topic of this article. The second part is theoretical analysis, this paper introduces the concept of poverty alleviation funds and poverty alleviation funds auditing, and expounds the characteristics of poverty alleviation funds audit, the audit procedures, audit methods, etc., for the following audit and analysis. The third part is case analysis, through the theory with practice, careful analysis of The Zhuang nationality of Guang Xi region audit teams in the implementation of the audit process audit main body and organization, the audit object, scope, focus, and of poverty alleviation funds in the process of using the deficiency and improvement situation, exposed the special aid-the-poor funds audit coverage deficiencies in our country, not full coverage, attaches great importance to the audit results e valuation only ignore the matter control and afterwards supervision, audit results open extent, deterrence is not strong, weak independence, audit supervision and resultant force is weak, the lack of coordination problems, and further analysis the cause of the problem. The fourth part is suggested, in this paper, starting from the problem of case reflects, promote the government to purchase audit services such as the introduction of certified public accountants audit system, set up power to supplement the audit data analysis group, strengthen the audit results announcement system, actively promote audit institutionalization construction, through strengthening different cross audit to improve the audit independence, integration of audit resources to give full play to the synergy of audit, etc., for the special aid-the-poor funds audit development provide certain help.This article research results for the audit institutions shall implement audit provides some reference opinions for poverty alleviation, reflect the deficiency existing in the current poverty alleviation funds audit, promote the application of poverty alleviation funds audit in our country, better do a good job in the people's livelihood projects, improve the use benefit of poverty al eviation funds.