Research On The Construction Of The Performance Audit Evaluation Index System Of My Country's Financial Special Poverty Alleviation Funds

China is one of the world’s larger countries affected by poverty,affected by the weak economic foundation,large population,complex natural environment and other factors,the problem of poverty,urban and rural development is not balanced,has always been a stumbling block for China’s economic development,poverty eradication has become a priority among priorities of party and state governance of social problems.However,how to exert the maximum efficiency of the limited financial aid to the poor has become the focus of the relevant departments of Finance and poverty alleviation.The management and use of the financial aid for poverty alleviation is related to the development of poverty alleviation,the stability of the society and the long-term stability of the country.The financial funds as an important part of government public expenditure,with the performance auditing theory and practice in the auditing field in China continue to penetrate the huge role and effective use and management of financial funds in poor areas to solve the reality of the situation,the national government and the Audit Department of the increasingly important financial the poverty alleviation funds performance audit work,this is the performance audit of financial poverty alleviation has become inevitable.Under the background of the shortage of financial aid funds and the regulatory problems,we believe that carrying out the performance audit of special funds for poverty alleviation can help improve the efficiency and management level of funds,and make the efficiency and effectiveness of special poverty alleviation funds as possible as possible.The key of performance audit for special funds for poverty alleviation is to set up a performance audit evaluation index system which is in line with the characteristics of financial poverty alleviation funds and comprehensively and comprehensively covers all aspects of national governance capacity.Based on the theory of governance of financial funds to carry out the research on performance audit,nature can give full play to the financial funds from the people,for the people "and the social stability and long-term development strategy has a pivotal role,make the evaluation more comprehensive and comprehensive performance audit.Based on the research of finance special poverty relief funds performance audit evaluation index system construction as the main target,through the analysis of the current situation of financial poverty alleviation funds performance audit evaluation index system,construction of the system of national governance theory into the current finance special poverty relief funds performance audit evaluation index system,which are indicators of the screening and optimization design,index weight the index calculation,and determine the standard value.To determine the evaluation index system of performance audit of fiscal poverty alleviation funds in the Inner Mongolia Autonomous Region as an example,the result of historical data input index system of the poverty alleviation funds audit,assessment of the use of the evaluation index system,evaluation results analysis and comparison and empirical test on the evaluation index system,the direction of this paper the conclusion and further research.The main contribution of this paper: the first one is to construct the financial funds performance audit evaluation index system of national governance based on the theory of the theory of governance of financial funds into the government performance audit evaluation method,quantitative analysis and qualitative analysis on the integrated use of the basic framework to build the financial funds performance audit evaluation index system from five dimensions of economic performance,political performance,cultural performance,social performance and environmental performance,more comprehensively reflect the characteristics of national comprehensive governance theory.Two,aiming at the actual use of the Inner Mongolia Autonomous Region’s financial aid for the poor,based on the specific data of the Inner Mongolia Autonomous Region,we use the index system to evaluate and analyze it,which has certain practical application value.