Research On Auditing Of Special Financial Poverty Alleviation Funds In X City Of Jiangxi Province

Poverty alleviation is a work concerning people’s livelihood.Because our country is still in the primary stage of socialism for a long time,the contradiction between people’s growing need for a better life and unbalanced and inadequate development remains prominent.The Eighteenth National Congress of the Communist Party of China pointed out that by 2020,a well-off society should be built in an all-round way,all the poor people should be lifted out of poverty,and all the key counties in the national poverty alleviation and development work should take off their hats.Although the Party and the state pay great attention to the life of the poor,and all government departments at all levels are committed to promoting the work of precise poverty alleviation and precise poverty alleviation,the task of poverty alleviation is still very arduous.The long-term and complex nature of poverty makes poverty alleviation more difficult.At present,there are some problems in the use of special financial poverty alleviation funds in our country,such as funds deviating from the target,idle staying,low efficiency of investment projects,inaccurate targets of poverty alleviation and false reporting of achievements,which require us to pay attention to the use and management of special financial poverty alleviation funds.Audit organs,as state organs to supervise the use of financial funds and objectively evaluate,verify and expose illegal activities,play a good supervisory role in financial special poverty alleviation funds.Audit of financial special poverty alleviation funds plays an immune role in preventing and reducing the risk of financial funds,and is an important part of poverty alleviation work.Therefore,it is of practical significance to study the auditing of special financial poverty alleviation funds in China,and the problems existing in the auditing of special financial poverty alleviation funds deserve our reflection and improvement.Based on the existing theory of auditing the special financial poverty alleviation funds,this paper analyses the auditing of the special financial poverty alleviation funds in X city by the method of case analysis,hoping to provide some reference opinions for the current auditing institutions to implement the auditing of the special financial poverty alleviation funds.Firstly,this paper introduces the background and significance of the research,summarizes the domestic and foreign research results on the audit of financial special poverty alleviation funds,and on this basis,introduces the research ideas,methods and structural framework of this paper.The second part is a theoretical overview.It introduces the concepts of financial special poverty alleviation funds and financial special poverty alleviation funds audit,and elaborates the key ideas and contents of financial special poverty alleviation funds audit as well as the relevant theoretical basis.In the third part,the case is analyzed.Through the analysis of the specific procedures of auditing the special financial poverty alleviation funds carried out by the auditing organs of X city and the problems found in the process of using the special financial poverty alleviation funds,the auditing depth and breadth of the special financial poverty alleviation funds in X city are insufficient,the auditing supervision function is weak,and the auditing results are open and transparent.Inadequate investment in audit resources.The fourth part mainly analyses the causes of the problems in the auditing of the special financial poverty alleviation funds in X city from four aspects: auditing system,auditing methods,auditors’ ability and auditing laws and regulations.The fifth part is the suggestion.In view of the problems reflected above,it is suggested that the internal control system of auditing special financial poverty alleviation funds should be improved through the appointment system of the head of audit project to make up for the deficiencies of the auditing system,strengthen the supervision of the whole auditing process,actively improve the publicity of audit results so as to improve the auditing methods,and timely introduce independent third-party auditing to effectively integrate audit resources.To clarify the legal responsibility of audit institutions and improve the accountability system for the performance of special financial poverty alleviation funds,we hope to provide some help for the audit of special financial poverty alleviation funds in X city.The main contribution of this paper: At present,most of the research on financial poverty alleviation funds audit focuses on theoretical or practical analysis.There are few studies that can combine theory with practice,and the research on financial poverty alleviation funds audit is seldom based on the grassroots county-level regions where poverty alleviation funds are used,and the key link of poverty alleviation work is county-level regions.Therefore,this paper combines the current precise poverty alleviation policy of the state,takes X City of Jiangxi Province as an example,analyses its deficiencies in the auditing of special funds for financial poverty alleviation,and further puts forward the countermeasures and suggestions to improve and perfect the auditing of special funds for financial poverty alleviation in X City.To provide some reference opinions for the current audit institutions to implement the audit of special funds for poverty alleviation,promote the application of special funds for poverty alleviation in China,do a better job in livelihood projects,and improve the efficiency of the use of poverty alleviation funds.