Research On Performance Audit Evaluation Index System Of Financial Poverty Alleviation Funds In China

It is the primary task of our country's current socialist construction as one of the three major battles to win a well-off society as one of the nineteen major reports of the party.The financial funds directly related to the economic development of poor areas and poor people out of poverty,to carry out performance audit objective and comprehensive evaluation to the government departments to improve the poverty alleviation,can promote the awareness of performance,efficient and correct use of financial funds,to ensure that our escape from poverty crucial task completed significant.At present,the research on the performance audit of financial poverty alleviation funds is mainly focused on the analysis of its current situation and shortcomings,and rarely from the practical point of view,we find out the problems and analyze the problems fundamentally.For the construction of evaluation index system,lack of systematic and scientific discussion,lack of close combination with audit,lack of the establishment and practical use of index weight,the operability of the index system is not strong.Based on this research background,the author first summarizes the domestic and foreign research on financial performance audit of poverty alleviation funds,and provides a conceptual framework for the article.At the same time,it summarizes the deficiencies of the existing research and provides the research direction for the article.Then the author makes an analysis of poverty,financial poverty alleviation funds,government performance audit,performance audit evaluation,and combines the public entrusted economic responsibility theory,public choice theory and new public management theory to form the theoretical basis of this paper.By analyzing the current situation of financial poverty alleviation funds and the shortcomings of the performance audit evaluation of financial poverty alleviation funds,this paper puts forward the construction basis and principles of constructing the performance audit evaluation index system of financial poverty alleviation funds and preliminarily constructs the evaluation index system.Then,we use AHP to determine the weight of each index and establish a complete performance evaluation index system for financial poverty alleviation funds.At the same time,the evaluation index system constructed in the 2013-2015 years of financial aid for poverty in F province is applied to the evaluation index system.The results of performance audit evaluation and improvement suggestions are obtained,and the evaluation index system is revised and explained in combination with the actual application of the case.Then,the author puts forward suggestions on improving the performance audit evaluation of China's financial poverty alleviation funds.Finally,the conclusion and Prospect of this paper are obtained.The innovation of this paper lies in: one is the research targeted content,selection of first hand case for applied research,by the author in the original data acquisition audit practice,help to improve the reliability of the research;the two is the conclusion of the study operability,this paper determines the index weight index,assessment criteria,assessment score and build up a complete set of financial funds performance audit evaluation index system,combined with the actual application to further improvement and correction,provide the basis for the audit institutions to carry out practical work.