| In 2013,General Secretary Xi Jinping emphasized in the survey of Hunan Xiangxi:"Poverty alleviation should be realistic,tailored to local conditions,classified guidance,and precise poverty alleviation".For the first time,the term "precise poverty alleviation" was proposed.It is a word that conforms to China’s national conditions and has Chinese characteristics.At the same time,"precise poverty alleviation" is also in line with the trend of historical development and is the inevitable development trend of Chinese-style poverty alleviation.In the tough stage of building a well-off society in an all-round way,the 13th Five-Year Plan for National Economic and Social Development of the People’s Republic of China put forward the basic strategy of "precise poverty alleviation and precision poverty alleviation" for the first time.In response,the National Audit Office issued the“13th Five-Year National Audit Work Development Plan" in 2016,clearly stating that it is necessary to strengthen the implementation of poverty alleviation policies,and to conduct poverty alleviation audits as the focus of people’s livelihood audits.In the "Government Work Report",Premier Li Keqiang proposed that the central government’s poverty alleviation funds will increase by 43.4%in 2016,and the people’s livelihood funds will have a greater improvement on the basis of a large amount of foundation.It can be seen that in order to ensure the effective implementation of the poverty alleviation funds related to people’s livelihood,the audit of poverty alleviation funds will be one of the key audit projects of the state audit.In order to better ensure the more effective implementation of funds,the overall operation process of poverty alleviation funds should be tracked and audited,and real-time monitoring should be carried out to achieve "end of audit,side rectification,regulation,and improvement" to ensure the disbursement of poverty alleviation funds.Legitimacy,rationality and effectiveness of distribution,use and management.This study starts with the basic theory of the special fund tracking audit of the precision poverty alleviation project.The detailed theory is the theoretical basis and realistic needs of the audit.It uses the public trust economic responsibility theory,the state governance theory and the public management theory as the theoretical support of the research.At the same time,the paper analyzes the necessity and feasibility of the audit,the audit risk and prevention and control,and the implementation process of the audit,and conducts an in-depth theoretical analysis on the tracking and auditing of the special funds for precision poverty alleviation.Secondly,combined with the actual situation of the special fund audit of the C County Precision Poverty Alleviation Project,the problems of the county audit and suggestions for improvement were studied.Finally,through the analysis of the audit cases of C County,the improvement measures for improving the tracking and auditing of special funds for precision poverty alleviation projects are put forward,The follow-up audit work for poverty alleviation special funds is currently in its preliminary stage,and there are still many problems that need to be solved in the effective implementation process.In order to ensure that the special funds for accurate poverty alleviation projects can effectively and smoothly track the audit work,it is necessary to pay attention to the construction of the audit team,establish an audit linkage mechanism,improve the coordination between different departments,improve the audit disclosure mechanism,and improve relevant laws and regulations.It is hoped that this research will be helpful for the development of the special fund tracking and auditing work of the C County Precision Poverty Alleviation Project. |
