Research On Financial Poverty Alleviation Fund Audit Based On The Perspective Of Social Responsibility

The report of the 19 th CPC National Congress made arrangements for winning the fight against poverty,and clearly pointed out that it must focus on the task of poverty alleviation in deep poverty areas.The "Outline for China’s Rural Poverty Alleviation and Development(2011-2020)" clearly stated that it is necessary to strengthen audit supervision and resolutely investigate and deal with misappropriation,interception,and embezzlement.China is a large agricultural country with 700 million poor rural populations.Poverty alleviation funds concern the survival of the 700 million rural population.One hundred and one cents cannot be squandered.The audit supervision of poverty alleviation funds is used for the use of poverty alleviation funds and the governance of poverty-stricken areas.It has played a vital role.This article first defines the key concepts,and defines the concepts of “financial poverty alleviation funds” and “national auditing” on the basis of “Corporate Social Relevance Theory”,“Government Social Relevance Theory”,and “Poverty Alleviation Funds and Their Audits”."Relevant literature reviewed and proposed that the theoretical basis for fiscal poverty alleviation funds audit is the theory of stakeholders,"economic man" assumptions and public trust economy theory.The "economic man" hypothesis and the public trust economy theory are the preconditions for the existence of fiscal poverty alleviation funds,and the stakeholder theory guides the direction of government social responsibility.The audit of fiscal poverty alleviation funds is constantly improving with the fulfillment of government social responsibilities.Secondly,on the basis of literature review and theoretical research,this paper constructs a social responsibility system for the audit of financial aid funds,and proposes three principles that need to be fulfilled to construct a social responsibility system for fiscal poverty alleviation funds audit,namely: “Comprehensiveness and effectiveness The principle of combining sexuality,"principle of paying attention to performance," and "principle,combination of pre-event and post-event auditing" are three responsibilities that are based on these three principles: political responsibility,economic responsibility,and environmental responsibility.Dimensions to interpret the social responsibilities to be fulfilled in the audit of financial aid funds.Finally,this paper integrates the theory with practice,applies the social responsibility system of financial poverty alleviation auditing to cases,and evaluates and analyzes cases.It proposes that pre-and intra-event audits should be strengthened to exert the preventive function of audits,and that performance audits be strengthened to be comprehensive and scientific.Revelation of problems in poverty alleviation work,implementation of the auditing results announcement system for financial aid funds to strengthen audit deterrence,strengthen the supervision authority of the auditing agencies to supervise the issue of post-trial rectification.