Research On Performance Audit Of Precision Poverty Alleviation Fund

The problem of poverty has a long history.After the reform and opening up.China has accelerated the process of poverty alleviation and poverty alleviation,and the effect of poverty alleviation has become more remarkable.General Secretary Xi Jinping put forward the concept of precise poverty alleviation for the first time during his visit to Western Hunan in 2013.At present,precise poverty alleviation is an important measure to overcome poverty.a necessary way to build a well-off society in an all-round way by 2020.and an important component of achieving the goal of common prosperity.Two years later.General Secretary Xi Jinping put forward for the first time the general requirement of "six precision",and the precise management,allocation and use of poverty alleviation funds have gradually become a hot topic among governments and the public.In recent years,the amount of poverty alleviation funds allocated by the central government has become larger and larger.The state has promulgated policies and legal documents on many issues concerning poverty alleviation projects to strengthen audit supervision.As an important part of government audit,performance audit has great influence on the supervision of poverty alleviation projects and funds.At present,the performance audit of precise poverty alleviation funds in China is still in its infancy.Many poor counties and villages have disordered allocation and use of poverty alleviation funds,such as interception and retention,repeated claims,loss and waste,benefit exchange,etc.In order to speed up the modernization and build a well-off society in an all-round way.it is urgent to carry out government performance audit in view of this phenomenon.From the perspective of performance audit of precise poverty alleviation funds,this paper discusses the development process of performance audit of precise poverty alleviation funds,and expounds the focus and mechanism of performance audit of precise poverty alleviation funds.Then,through theoretical analysis and case analysis,the poverty situation and the progress of poverty alleviation projects in X county are preliminarily introduced,focusing on the audit implementation procedures,describing the audit process,audit methods and potential risks.This paper makes a detailed analysis of the current situation of the performance audit of poverty alleviation funds,and discusses the performance audit of poverty alleviation funds in X county from various angles through the relevant data published by X county.It further finds that there are some problems in the performance audit process of poverty alleviation funds in this county,such as inadequate precision assessment of poverty alleviation and incomplete audit coverage.In view of these problems,combined with the reality of the current precise poverty alleviation work in China,the relevant opinions and suggestions are put forward:first,to improve the relevant policies and laws of the national poverty alleviation work to ensure the"accuracy" in place;second,to improve the quality and efficiency of auditing;third,to strengthen the joint efforts of internal and external supervision;fourth,to integrate audit resources and timely publish audit data and related information in accordance with the reality of X County.Let the precise poverty alleviation fund be used effectively,and comprehensively improve the ability of performance audit of poverty alleviation fund.