Researchon The Fiscal Special Poverty Alleviation Funds Performance Audit Evaluation Index System

With the development of China's economy,the gap between the rich and the poor is increasing and the uneven development of regions has become more obvious.China's financial sector has set up funds for poverty alleviation to solve this problem.At the 19 th National People's Congress of the communist party of China,Xi Jinping,further emphasized that we must resolutely win the battle against poverty.But at the same time,some problems of fund management and use gradually emerged,such as misappropriation,inefficient use and poor effect of poverty alleviation.In order to ensure the financial special poverty alleviation funds to help the difficult people to solve the problem of food and clothing and promote the economic development of the poverty-stricken areas,the government departments hope to strengthen the supervision of the financial special poverty alleviation funds through the audit.However,at the present stage,the evaluation index system for the performance audit of the financial specific poverty alleviation funds has not been perfected,and the performance audit evaluation lacks a unified and standardized standard.At the same time,in practical application,because of the wide range of areas involved in poverty alleviation work and higher professional requirements for performance audit work,it further increased the difficulty for the construction of the performance audit evaluation index system for the financial special aid for poor funds.On the basis of the relevant theoretical research on the performance audit evaluation of the financial special poverty alleviation funds,this paper takes the financial special poverty alleviation fund(industrial project)of the W street of S city as the research object,and sets up the content of performance audit evaluation index from four aspects of economic benefit,social benefit,environmental benefit and fairness.And,it uses the analytic hierarchy process method to set up weights and adopts expert scoring to judge the effectiveness of the index system.Through building a performance audit evaluation index system for it,we discuss the evaluation index system of performance audit for special funds for poverty alleviation.First of all,from the four aspects of poverty alleviation,performance audit,government performance audit evaluation index system and the performance audit evaluation index system of financial special poverty alleviation fund performance audit evaluation index system,the current situation of domestic and foreign development is understood,and the related theories of performance audit evaluation of financial special aid for poor funds are studied and the contents include the evaluation objectives,evaluation criteria selection criteria,evaluation criteria,key contents and theoretical basis of performance audit are summarized.Secondly,this paper makes a basic introduction to the selected case of W street in 2017,and describes the reasons for the selection of the case.According to the specific situation of the case,we set up the index content from four aspects of economic benefit,social benefit,environmental benefit and fairness.Using the analytic hierarchy process to set weight,the evaluation system of the performance audit index of W street in 2017 is constructed in detail,and the experts are invited to carry out trial operation to test the evaluation index system.Thirdly,according to the problems found in the process of building the system,we offer safeguard measures to further consolidate and improve the research results.Finally,we put forward the conclusion and prospect for the research contents,hoping to provide some reference for future researchers to study this direction.