Research On Performance Audit Of Financial Transfer Payment

Since the founding of the People's Republic of our country in 1949,our country has been committed to poverty alleviation work,and began large-scale poverty alleviation in 1978.So far,our country's poverty alleviation work has gone through five stages(institutional poverty alleviation,large-scale poverty alleviation through development,poverty alleviation through key areas,poverty alleviation through new development and consolidation of poverty alleviation achievements).In order to solve the poverty situation in our country,general secretary Xi Jinping first put forward the concept of targeted poverty alleviation in November 2013.In June 2015,it made a comprehensive elaboration on targeted poverty alleviation,and put forward the "six preciseness",namely "precise poverty alleviation target,precise project arrangement,precise fund use,precise measures to households,precise sending people to villages and precise effect of poverty alleviation".Targeted poverty alleviation projects need a large amount of financial funds,which are allocated to local governments by the central government in the form of financial transfer payments.our country's financial transfer payment system was implemented after the implementation of the tax distribution system in 1994.Its purpose is to solve the imbalance of income and expenditure between different regions and ensure that regions with different wealth get the same level of public services such as medical care,education and environmental protection.It is a free fund transfer activity between governments at all levels.Since our country's poverty alleviation work began,the audit of poverty alleviation funds has always existed,and since 2006,its audit focus has changed from legal and compliance audit to performance audit.The purpose of financial transfer payment performance audit is to improve the efficiency of financial funds and the utilization efficiency and effect of resources.However,the efficiency of poverty alleviation is still not high at present.Therefore,based on the perspective of targeted poverty alleviation,this paper makes full use of performance audit theory and analyzes the process of performance audit of fiscal transfer payment in combination with the situation of A county.It founds that there are some problems in the process of financial transfer payment performance audit: lack of effective financial transfer payment performance audit evaluation system;Performance audit has not been paidattention to,the scope of performance audit has not been fully covered,the depth and strength of performance audit is insufficient;The financial transfer payment performance audit method is backward,the technology is backward,the auditor informationization degree is not high.Then,relevant suggestions are put forward to improve the performance audit of financial transfer payment from the perspective of targeted poverty alleviation,including building an efficient performance audit evaluation system of financial transfer payment.Pay attention to financial transfer payment performance audit,combine with other audit methods,strengthen the depth and intensity of performance audit;Expand audit methods,introduce big data audit and establish diversified audit teams.So as to improve the current financial transfer payment performance audit,make performance audit play a greater role in poverty alleviation work,so as to effectively use poverty alleviation funds.