Optimization Research On Auditing Supervision Mechanism Of Poverty Alleviation Funds In The Perspective Of Accurate Poverty Alleviation

Since the reform and opening up,Chinese economy and society continue to develop rapidly,but poverty is still an inevitable social problem.In order to solve this problem,the party and the government have always been committed to poverty alleviation and poverty reduction.The work of poverty alleviation and development has gone through five stages,from reform to poverty alleviation,development-oriented poverty alleviation,poverty alleviation by tackling difficulties,and participatory poverty alleviation to targeted poverty alleviation,and achieved remarkable results in poverty reduction.Along with increasing efforts in poverty alleviation and development,national financial poverty alleviation special funds for the poor investment also increased year by year,expanding the scale,but in actual financial aid-the-poor funds disbursed,manage and use process,idle,crowding divert funds still exist,poverty alleviation and development project efficiency is not high,seriously affected the national poverty alleviation work smoothly and effectively implementing precision,precision of poverty for poverty alleviation policy.Government audit as an important part of the party and the state supervision system,through to the finance poverty alleviation funds for legal compliance,efficiency of the audit supervision,promote the poverty alleviation fund management and use of further standardize and improve the poverty alleviation and social and economic benefits of the project,to safeguard and booster precision for poverty alleviation in China,accurate play an active role in poverty.However,from the perspective of precision poverty alleviation,there are still some problems in the audit supervision mechanism of poverty alleviation funds,which restrict the full play of audit supervision functions and functions.How to manage and make good use of poverty alleviation funds,truly realize the precise use of poverty alleviation funds,and effectively improve the use efficiency of financial poverty alleviation funds is not only related to the well-being of the poor people,but also the main line and key link of current targeted poverty alleviation.From the perspective of precision poverty alleviation,this paper analyzes the problems in the audit of poverty alleviation funds in Y county,and on this basis discusses how to further improve the audit and supervision mechanism of poverty alleviation funds in our country.In this paper,case analysis method,normative analysis method,empirical research method and other methods are used to discuss the above issues from the perspective of precision poverty alleviation.Firstly,it elaborates the related concepts and connotations of precision poverty alleviation and audit supervision mechanism,and analyzes the main characteristics of precision poverty alleviation and the key points of audit supervision from the perspective of precision poverty alleviation,so as to provide theoretical basis and basis for the following part.Secondly,through the introduction and analysis of the contents,procedures and results of the financial poverty alleviation audit in Y county,this paper expounds the current situation of the audit supervision of poverty alleviation funds in our country.Then combined with case analysis,the paper analyzes the main factors restricting the poverty alleviation audit supervision mechanism in our country from the aspects of the depth and breadth of audit,audit quality,audit power and audit system.Finally,from the perspective of precision poverty alleviation,Suggestions and opinions are put forward to improve the current audit supervision mechanism,and solutions are proposed to improve the audit supervision mechanism of poverty alleviation funds,so as to promote the effective play of audit supervision function.