Research On Performance Auditing Of Poverty Alleviation Funds For Education

Educational poverty alleviation plays an important role in the poverty alleviation fight.Our country has begun to attach great importance to the educational poverty alleviation,and implemented a series of policies to promote the development of educational undertakings in poverty areas,and injected a large amount of educational funds,in order to from all aspects to guarantee education for poor children.However,the culture quality of population in poor areas has improved obviously,some problems are found.There are some poverty alleviation funds not play their proper value,and even become a waste.In this paper,we audit from the angle of auditing,and evaluate if the policy of educational poverty alleviation is workable.And then we put forward suggestions to improve the use of poverty alleviation funds for the problems we found in the audit.Educational poverty has its feature that the auditing object is too scattered and the effect is not obvious,which requests the audit work not only pay attention to the balance,but also pay attention to the performance of the funds.We should combine the qualitative targets and quantitative targets,and consider the factors of its internal control system.Only then can we give full play to the auditing to supervise,and let the educational undertakings in poverty areas develop healthier and longer.The thinking of this paper is to find the problem,analysis the problem,and then solve the problem.Through the research of the use of educational funds for poverty alleviation and the present situation of auditing,we found that the audit educational poverty alleviation funds in our country mainly focused on the overall planning and legality of the poverty alleviation funds.So the problems which the auditor found are focused on these two aspects,not in the performance review.This paper combines with the characteristics of the educational poverty alleviation,and with the method of combining qualitative and quantitative targets,to construct the framework of performance auditing of the educational poverty alleviation funds and design a set of procedures for performance auditing for educational poverty alleviation funds.And then,this paper takes the county M,which is the key poverty alleviation county in our country,as an example,carries the performance auditing of the educational poverty alleviation funds on it,and finds some problems in its work,such as the capital waste and information construction.At last,we put forward the proposals to improve the use of educational poverty alleviation funds of the county M,and promote the implementation of the educational poverty alleviation policy to help their education develop better.