Research On Performance Audit Of Special Financial Poverty Alleviation Fund In K District

Since the 18 th National Congress of the Communist Party of China,the state has paid more and more attention to poverty alleviation work.The Party Central Committee with Comrade Xi Jinping as the core has taken poverty out of poverty as the bottom line task and landmark indicator for building a well-off society in an all-round way,and has launched a comprehensive fight against poverty in the country.In 2015,the State Council issued the "Decision of the CPC Central Committee and the State Council on Winning the Poverty Alleviation"(Zhongfa [2015] No.34),pointing out that by 2020,we will ensure that the rural poor will be lifted out of poverty under the current standards of China,and all the poverty-stricken counties will be capped.Address regional overall poverty.After several years of unremitting efforts,the number of poor people in the country has decreased drastically,and the proportion of rural population has dropped by more than a quarter.The poverty situation has eased and the quality of life has gradually improved.Poverty alleviation funds are an important guarantee for the smooth implementation of poverty alleviation work.With the continuous deepening of poverty alleviation work,the central and local expenditures on poverty alleviation funds are also increasing.Due to the large investment in poverty alleviation,long timeline and wide investment,strengthening the supervision of special financial poverty alleviation funds,improving the accuracy of capital use,it is particularly important to “fully implement performance management” for fiscal funds,especially for remote ones.Poverty-stricken areas at county and district levels are difficult to help poverty,and poverty alleviation funds are more difficult to manage.In 2017,the Ministry of Finance and the State Council Office of Poverty Alleviation revised and issued the “Measures for Performance Evaluation of Special Financial Poverty Alleviation Funds”(Cai Nong [2017] No.115),which provided an important basis for the performance audit of financial special poverty alleviation funds.However,due to the different poverty situation and the large difference in the localities,the audit of the special financial poverty alleviation funds in the county-level areas is still in the regular audit,and there is no suitable performance evaluation method for the region.This will provide financial special poverty alleviation funds for the poverty-stricken areas at the county level.Performance audits pose certain obstacles.Based on this,this paper analyzes the status quo and problems of the supervision of the special poverty alleviation funds in the K District based on the new public management theory,the theory of public fiduciary responsibility and the theory of state governance.At present,the K zone is still in the stage of regular auditing for the special financial poverty alleviation funds.The lack of performance evaluation standards and methods for fiscal special poverty alleviation funds applicable to the region,and the failure to conduct performance audits;secondly,this paper takes the K-zone financial special poverty alleviation funds as the research object,and the main body,object,target,etc.of K-zone poverty alleviation fund performance audit.Explain,and based on the "Financial Special Poverty Alleviation Fund Performance Evaluation Method"(Cai Nong [2017] No.115),combined with the actual situation of the K District,adjust and formulate a performance auditing evaluation system for poverty alleviation funds suitable for the region;The evaluation system conducts performance audits on the policy implementation,fund management use and fund use effectiveness of the K-zone financial special poverty alleviation funds,and draws audit conclusions.Finally,through the design and implementation of the performance audit of the K-zone financial special poverty alleviation fund,providing policy recommendations for the K-zone audit department to optimize the performance audit of poverty alleviation funds,and improve the performance audit of K-zone poverty alleviation funds,and to help K District further complete the task of poverty alleviation.