Research On The Audit Of Poverty Alleviation Funds In A County

The nineteen report pointed out that by 2020,the rural poor will be lifted out of poverty by the current standards in China,and all the poor counties will take off their hats.Our country has always attached great importance to solving the problem of poverty,especially since the implementation of precision poverty alleviation,the state poverty relief funds invested substantial increase year by year,a large number of people move to the ground,stabilize more than 6000 poor people out of poverty,poverty rate fell below 4%,the poverty alleviation work effect is remarkable.But,because of the poverty alleviation funds into point,area wide,long line,more money in the process of allocation,allocated,management,use is wide,long term idle waste,from misuse,loss,poverty alleviation project efficiency is not high,leading to poverty alleviation and development facing the dilemma of "aid".As an important part of national governance,government audit can supervise the poverty alleviation fund through its own immune function and promote the orderly and efficient development of poverty alleviation work.Therefore,it is of great significance to study the audit of poverty alleviation funds in China,and the problems existing in the audit work of poverty alleviation fund deserve our reflection and improvement.A county as the key poverty-stricken county,poverty alleviation work has certain representativeness.This paper introduces the theory about poverty alleviation funds audit related on the basis of the concept of poverty alleviation funds with A county audit as A specific case study,through carding aid-the-poor funds audit implementation,analyzing the audit institutions in the poverty alleviation funds problems and reasons existing in the audit.The research shows that the audit institutions mainly have the following problems in the audit of poverty alleviation funds:Unreasonable arrangement of audit plan;The data information collection level is low,and the audit method is backward.The auditors have no understanding of the policy of poverty alleviation and the concept of auditing.The performance audit concerns not enough comprehensive,heavy capital and project performance,light policy and system performance,lack of performance evaluation;The audit helped the rectification,and the reform was not realized.Aiming at the problems existing in the audit of poverty alleviation funds,this paper puts forward the improvement countermeasures and Suggestions from the following aspects in order to serve as a reference in the audit practice.First,we will strengthen the management of poverty alleviation fund audit programs,and expand the coverage of poverty alleviation fund audit from the planned arrangement;Second,we should strengthen legal authorization and information construction,constantly improve the way of auditing organizations,and give full play to the advantages of big data auditing;Third,strengthen the audit training of poverty alleviation funds,strengthen the internal and external communication of the auditors,and constantly improve the professional competence of the auditors;Fourth,Improving the poverty alleviation funds performance audit laws and regulations system,broadening the scope of poverty alleviation funds performance audit in the legal level,from the four dimensions of economic benefit,management benefit,social benefit and ecological benefit,the evaluation index system of the performance audit of poverty alleviation funds is constructed,and the qualitative and quantitative indexes are scientifically selected for performance evaluation;Fifth,we will set up an auditing and accountability mechanism for anti-poverty funds,intensify the auditing and rectification announcements,and promote the effective implementation of the audit and rectification of poverty relief funds.