Study On The Construction Of Performance Audit Evaluation Index System Of Poverty Alleviation Special Funds

At the 19th CPC national congress,precision poverty alleviation was once again proposed as the primary task of socialist construction,bearing a huge mission.The establishment of the index system for performance audit evaluation can help understand the economic and social benefits and related environmental conditions of the poor areas,and is conducive to the more reasonable and effective use of poverty alleviation funds,improve the efficiency and at the same time enable the relevant government departments to strengthen their sense of work and urge them to better complete the work of poverty alleviation.Paper combines the theory and practice,to the introduction of the specific case to build the index system,using specific data prove the effectiveness and the existing shortcomings,can be more scientific and complete audit wil]be applied to practice,and from the understanding of the status quo.to analyze and solve problems such as Angle analysis has essentially difference,the actual operational is not strong.In recent years,the special financial aid-the-poor funds strong external supervision mechanism has always been the government auditing,as countries pay more and more attention to performance audit,the special financial aid-the-poor funds performance audit is sooner or later,in groping forward,though starting late,but we have the courage to explore,based on the previous research and the problems found,on the basis of establishing index system for performance audit of special funds for poverty alleviation,make scientific and reasonable and examine the aid-the-poor funds,this is also the focus of the current performance audit work in our country,is also the difficulty.In this research background,relevant literature and theories at home and abroad were consulted to understand poverty alleviation and government performance audit,construction of evaluation index system,evaluation of relevant content and further summary,and relevant experience was used for reference and introduced into poverty alleviation fund performance audit.Meanwhile,existing problems were analyzed and studied in this paper.In public fiduciary duty theory,public finance theory and new public management theory as the theoretical basis,based on literature analysis,normative study method,case analysis research methods,for the construction of special funds performance audit evaluation index system for poverty alleviation formulate rational and effective goals,combined with the relevant principles,specific evaluation index.Based on the analytic hierarchy process(ahp).the matrix was determined and Yaahp software was used to calculate the relevant weights to obtain the data.Besides,the evaluation criteria of indicators and the frame chart of performance audit evaluation index system of special funds for poverty alleviation were determined.This paper introduces the case of provice C.introduces its basic situation and various index data from 2015 to 1017,analyzes the economic,social and environmental benefits,obtains the assessment and scoring results,and makes a comprehensive evaluation and analysis of the problems in the process of case analysis,so as to draw inspiration.The guarantee measures of carrying out the performance audit evaluation index system of poverty alleviation funds from the three aspects of audit system,audit talent team and audit technology are proposed to improve the deficiencies of the existing system and make the performance of poverty alleviation funds more efficient,reasonable and scientific.Finally,according to the conclusion of the paper's innovation and deficiencies analysis prospects.