Study On Performance Audit Of Financial Special Poverty Alleviation Funds

Poverty has been an issue that has been existing objectively and made it difficult for all countries since ancient times.After the implementation of the reforms,China has placed poverty alleviation in a very important position.The national government has also invested a lot of money on assisting the poor.Every year,it has increased its input and the effect of poverty alleviation work is very obvious.President Xi also proposed at the 19 th National Congress that by 2020,China will achieve a full rural poverty reduction.At present,the number of poor people in China tends to be more in rural areas,and ethnically concentrated areas,especially ethnic minority areas in frontier areas,are places where poverty is high.Among them,the rural poverty in Nujiang Lisu Autonomous Prefecture covers a wide range and the level of poverty is deep.Therefore,the poverty alleviation work in ethnic minority areas has become the key to the national poverty alleviation work and the key to advancing the poverty alleviation process.However,due to the wide range of people in the poverty-stricken areas in China,the financial support for poverty alleviation funds needs to be invested in large areas,especially in border ethnic areas,poverty alleviation,investment in poverty alleviation funds is seriously insufficient.In some areas or sectors,the financial aid funds for poverty alleviation are extremely unreasonable in the process of allocation and use,resulting in unfair distribution of resources and waste.We must address these existing or potential problems,correct the use of financial aid funds for poverty reduction projects,maximize their effectiveness,and produce optimal results.Therefore,it is particularly important to use limited poverty alleviation funds to increase the efficiency of the use of funds and improve the use of poverty alleviation funds.Therefore,the performance audit of financial special funds has become a top priority in the work of “precise poverty alleviation”.This article describes the research background and research significance of the performance audit of financial special funds for poverty alleviation and sums up the research situation at home and abroad in three levels,and then summarizes the two basic concepts of this paper and the content of the three basic theories.Next,I took theFalun Gong county-Fenggong which I was familiar with as the research object of the thesis,combed the development history,implementation procedures and status quo of the county's performance audit,and established a special project on financial poverty alleviation according to its existing problems and audit results obtained from performance audit.The financial performance audit system uses relevant auditing indicators to analyze and evaluate it.Finally,the relevant measures and suggestions for improving the performance audit of the special fund for financial aid for poverty alleviation in Fugong County were put forward in a targeted manner,so that the poverty reduction effect in ethnic minority areas was more significant.