Research On The Tracking Audit Avaluation Of Targeted Poverty Alleviation Of Policy In China

Since the general secretary Xi Jinping put forward the concept of "targeted poverty alleviation" in 2013,China's poverty alleviation work has achieved great success,and the effectiveness of poverty alleviation is remarkable.But there are some problems in the process of precise poverty alleviation policy implementation,mainly manifested as policy implemental bias,etc.To some extent,it affects the implementation effect of the country's targeted poverty alleviation policy.In order to ensure the implementation of targeted poverty alleviation policy,the audit office has submitted implementing tracking audit to poverty alleviation policy,and mainly reviews the performance of public entrusted economic responsibilities,the implementation of poverty alleviation projects and the management and use of funds for poverty alleviation.However,the development time of tracking audit in China is relatively short,and there is no tracking audit evaluation system for the whole process of policy implementation,which is not conducive to the tracking audit evaluation.Therefore,it is of great theoretical and practical significance to carry out research on the tracking audit evaluation of targeted poverty alleviation policy.Firstly,this paper elaborates the current research status of the implementation,tracking audit and policy implementation tracking audit of many scholars at home and abroad.Secondly,constructing the tracking audit evaluation system by combing the basic theory and related overview of targeted poverty alleviation policy.Thirdly,analyzing the current situation of the accurate poverty reduction policy,and pointing out that tracking audit evaluation model of precise poverty alleviation policy is not normative.Based on these things,this paper design a process for the accurate poverty alleviation policy tracking audit evaluation relying on the "immune system" theory.Constructing the tracking audit evaluation standard on account of Kaufman's comprehensive evaluation model and chooseing the "authenticity,legality,efficiency,accuracy,security and efficiency" as audit evaluation dimension.Then,building the tracking audit evaluation index system of qualitative and quantitative.Finaly,implementing tracking audit evaluation to the targeted poverty alleviation policy in XX county.In order to improve the application of an audit evaluation system,this paper puts forward effective suggestions from three aspects.First,we should improve the audit evaluation environment and the standardization of audit evaluation process.Second,we should build up the audit evaluation quality control system from the policy implementation subject and audit institution to enhance the effectiveness of audit evaluation results.Finally,we should establish an external supervision platform represented by the public to supervise the audit evaluation process and results.It is necessary to build the precision poverty alleviation policy implementation tracking audit evaluation system.On the one hand,it can enrich and improve the theory of national audit evaluation.On the other hand,it can help audit institutions to evaluate the poverty alleviation policy objectively and fairly,and put forward effective audit evaluation opinions to carry out the policy implementation correction and assessment.for the policy implementation subject.