The Path Of Clustering Algorithm In Precision Ppverty Alleviation Audit

With the concept of precise poverty alleviation,the pattern of poverty alleviation in China has been gradually transformed from"extensive" to "precise ",from "to the ground" to "to specific person".Its actual effect is mainly affected by six aspects:project arrangement,fund use,measures in place,support object,human resource dispatch with pertinence,poverty alleviation achievement assessment.The essence of its implementation and assessment is the embodiment of public finance accountability.As a part of China's economic supervision system,government audit is a necessary part of assessing the accountability of public finance.From the actual situation,problems and issues widely exists in China's precise poverty alleviation audit,such as the obsolete audit methods,inefficiency,narrow coverage in control,poor respond to follow-up auditing,and the combination of big data and cloud computing and other new information technology is very limited,therefore,it is difficult to ensure the precise launching and fulfilling of supervision of poverty alleviation work.What's more,the existing precise poverty alleviation audit mostly belongs to the post-audit of poverty alleviation projects;the absence of pre-audit and in-process real-time supervision is not conducive to the implementation of audit recommendations,which inevitably makes people question the timely integration of auditing and information technology.In comparison,the clustering algorithm has the characteristics of simple data preprocessing steps and low cost,which is conducive to the timely implementation of poverty alleviation audit,thus effectively filling this vacancy.Therefore,it is necessary to plan and analyze the three-dimensional mechanism of precise supervision and evaluation before,during and afterwards,in order to give full play to the economic supervision and evaluation function of government audit.T County is located in the poverty-stricken area of Wuling Mountain.It is a pilot area for regional development and poverty alleviation.The overall shortage of natural resources,economic resources and social resources has led to the particularity of poverty,which contributes to the urgent need for precise poverty alleviation.Based on the theory of auditing immune system,this paper tries to analyze a normalized auditing path by studying the case of T County.The path combines the poverty-alleviation auditing with the information technology which can control the auditing risk as well as auditing cost,and make full use of the technical advantage of clustering algorithm,so as to accomplish audit objective economically and efficiently.The case part of this paper introduces the planning and implementation of the industrial precise poverty alleviation project of T County at first,then introduces the implementation of the precise poverty alleviation audit in T County and the subsequent rectification,analyzes the shortcomings and problems in existence.At last,the paper explains the specific implementation path of"clustering algorithm-accurate poverty alleviation audit",and optimizes the accurate poverty alleviation audit work in T county according to this mode of action,in order to provide some feasible schemes and reference ideas for implementing accurate poverty alleviation audit,controlling audit risks and promoting the accurate implementation of poverty alleviation in poverty-stricken areas of China.Aiming at the case of T County which carrying out precise poverty alleviation audit of last three years,this paper draws the following conclusions:Firstly,poverty alleviation audit combined with clustering algorithm can effectively improve the efficiency of accurate poverty alleviation audit,control the audit risk,reduce the intensity of audit work,and help to achieve audit objectives.Secondly,compared with auditing,the poverty alleviation auditing work combined with clustering algorithm can effectively control the construction cost,thus it can be put into use in a short time,ultimately promote the transformation of precise poverty alleviation audit from"once over the years" to normalized audit.Thirdly,the application of big data and cloud platform technology in auditing includes clustering algorithm application.The investment and personnel training of auditing mechanism construction which applies"clustering algorithm-accurate poverty alleviation auditing" meets the long-term requirements.