Inner Mongolia Autonomous Region Finance Special Poverty Alleviation Fund Audit Research

The report of the Nineteenth National Congress clearly stated that it is our party's solemn and strong promise to bring poverty-stricken areas and poor people into the well-to-do society.Fully mobilize the forces of the whole party and the country as a whole and identify “precision” in poverty alleviation and poverty eradication.In terms of the working mechanism,we must follow the principle of “coordinating with the central government,taking responsibility for the province,and implementing the implementation by the cities and counties,” and continue to use poverty alleviation as the guideline.The main tone is to pay attention to the organic integration between poverty alleviation,assistance and wisdom,continue to strengthen the cooperation between the eastern and western regions in poverty alleviation,pay attention to the important task of getting rid of poverty in underdeveloped regions,and ensure that by 2020,all poor people will be lifted out of poverty and all poverty will be eliminated.The county took off its hat and conquered the overall poverty problem in the region,realizing poverty alleviation.At this stage,China's economy is growing at a rapid rate,which is accompanied by continued growth in fiscal revenues.Therefore,the state continues to increase investment in special funds for poverty alleviation,and at the same time,the issue of solving people's livelihoods is a top priority.The large amount of funds invested in poverty alleviation has made the Chinese government's significant poverty alleviation achievements recognized internationally.However,the effectiveness of poverty alleviation work has also been greatly constrained by irregularities in the management and use of funds.In order to better implement our country's poverty alleviation and development policies,the audit of financial special poverty alleviation funds plays a key role.It can not only continuously promote the standardized application of funds and governance,but also can ensure the effectiveness of poverty alleviation funds.We must continue to standardize the management of the use of poverty alleviation funds,deepen audit supervision,and enrich the supervision path.We must not deal with misappropriation,misappropriation,detention,and embezzlement of poverty-stricken funds.Based on the analysis of relevant theories involved in auditing the financial special poverty alleviation funds,the paper takes W County in Inner Mongolia Autonomous Region as the research object and adopts case analysis to find out the shortcomings of W county financial special fund for poverty alleviation supervision and management.Auditing results are less transparent,audit supervision is not rational,supervision is limited,and efficiency of auditing is insufficient.On this basis,the key factors affecting the effectiveness of the work are explored,and the audit results are actively promoted.Public and transparent,broadening the breadth of auditing,deepening the depth of auditing,strengthening auditing supervision capabilities,and promoting the effectiveness of auditing,and related countermeasures and suggestions for improving audit effectiveness not only provide guidance for the audit of financial special poverty alleviation funds in W counties,but also help poverty alleviation in other ethnic areas.The audit of funds also has implications for reference,which ultimately promotes the realization of policy goals and enhances national governance.