A Case Study On The Audit Of Financial Poverty Alleviation Funds In M County

In recent years,the Party has been taking poverty alleviation and eradication as an important national task in many meetings,demanding that the goal of lifting all hats out of poverty be achieved by 2020.In order to implement the precise poverty alleviation strategy and speed up the poverty alleviation of the poor,the Central Committee of the CPC and the State Council have proposed improving the precise poverty alleviation mechanism,developing special industries to alleviate poverty,guiding the export of labor services to alleviate poverty,and implementing the relocation of poverty alleviation.Combining ecological protection with poverty alleviation,we should focus on strengthening poverty alleviation education,carrying out medical insurance and medical assistance to alleviate poverty,implementing the rural minimum living security system to get rid of poverty,and exploring a series of policies and measures involving agriculture for the benefit of the people.At the present stage,governments at all levels have also adopted various ways to help people become wealthy,taking into account local advantages.However,whether the financial poverty alleviation funds are really all used by the poor people,whether the government’s poverty alleviation work has provided effective help to the poor people,we can not only listen to beautiful praise,not only look at the gorgeous data,only through effective supervision,the financial poverty alleviation work through objective and accurate audit reports,can we really identify the poverty alleviation work.Achievements and shortcomings,and then through the constructive suggestions put forward by the audit department,help better achieve the goal of poverty alleviation.Based on the above background,this paper studies and analyses the audit cases of financial poverty alleviation funds in M county,in order to put forward more reasonable suggestions and enrich the content of poverty alleviation funds audit.Firstly,this paper reviews the current situation of poverty and financial poverty alleviation,government audit and financial special poverty alleviation funds audit at home and abroad.There are few phenomena of government financial investment in poverty alleviation in foreign countries,but the research on poverty and performance audit has been relatively perfect.However,there is no perfect evaluation system in the domestic government audit theory,especially in the theory of financial poverty alleviation fund audit,and theoretical research support is also very scarce.There are many problems in the auditing of financial poverty alleviation funds.The countermeasures put forward by academia do nothave sufficient theoretical support and have not yet formed a complete and systematic methodology.The author provides the literature basis and research ideas for this paper.Secondly,this paper defines the relevant concepts of financial poverty alleviation funds,mainly including the related concepts,significance and characteristics of financial poverty alleviation funds audit.At the same time,it is based on three theories: public finance theory,public trusted economic responsibility theory and new public management theory.Finally,this paper takes M County as an example,after introducing the poverty situation and poverty alleviation results of M County,describes the audit process in detail from two aspects of the implementation procedure of poverty alleviation fund audit,namely,formulating the audit work programme and carrying out the audit work.Finally,it summarizes the problems and reasons in the process of auditing the poverty alleviation fund of M County,and then proceeds from the audit.Suggestions for improvement are put forward in four aspects: insufficient coverage of accounting,incomplete disclosure of audit results,lack of independence of local audit institutions and lack of effective audit collaboration.The innovation and contribution of this paper lies in taking M county’s accurate poverty alleviation fund audit as an example,combining theory with practice,putting forward countermeasures with sufficient theoretical support,and putting forward feasible countermeasures for the financial poverty alleviation fund audit work in county-level areas similar to M county,so as to promote the development of local financial poverty alleviation fund audit work.I hope I can make my own contribution to the development and promotion of the financial poverty alleviation fund audit in M county,improve the level of financial poverty alleviation fund audit in M county,enrich the methods and methods of poverty alleviation work in M county,so that M county can get rid of poverty as soon as possible,realize rapid economic development and keep pace with the pace of modernization construction in China.