Research On Implementation Framework Of Performance Auditing For Industrial Poverty Alleviation Funds

China's poverty alleviation work has been carried out for nearly 70 years,but even now,the nation's task of poverty alleviation is still arduous.In order to help the poor to get rid of poverty,we must develop industrial poverty alleviation projects.However,there are many problems in the operation of China's industrial poverty alleviation funds.These problems have weakened the use of the funds.Government auditing is an important part of the national governance system.The performance audit of industrial poverty alleviation funds plays an irreplaceable role in regulating the management and use of industrial poverty alleviation funds,improving capital performance,and promoting the implementation of poverty alleviation policies.However,the implementation framework for the performance audit of China's industrial poverty alleviation funds has not yet been established.The selection of audit projects are still very arbitrary,and the effectiveness of performance auditing of industrial poverty alleviation funds has not been fully utilized.Under such circumstances,this paper constructs an implementation framework for performance audit of industrial poverty alleviation funds.Based on the research results of relevant literature at home and abroad,this paper constructs an implementation framework for performance audit of industrial poverty alleviation funds.The purpose of this framework is to standardize the performance auditing practice of China's industrial poverty alleviation funds and maximize the effectiveness of auditing.The implementation framework includes five parts: audit subject and object,audit basis,audit target,audit evaluation criteria and audit method.The audit subject is government audit department and the department involved in poverty alleviation funds.The audit object is the industry poverty alleviation fund and related system guarantee,the capital operation process and other departmental data related to industrial poverty alleviation.There are three types of audit basis.The audit objectives include seven categories: authenticity,legal compliance,economy,efficiency,effectiveness,fairness and ecology.The audit evaluation criteria include 16 items such as false project rate,project compliance rate,project reporting frequency.Audit methods include document review method,questionnaire survey method,big data analysis method,etc.Subsequently,this paper takes the overall situation of the performance audit of the industrial poverty alleviation fund of G province and the performance audit project of the poverty alleviation fund of the D county in the province,and analyzes and verifies the scientific rationality of the framework.The analysis results show that the implementation framework has certain explanatory power and guiding ability,but there are problems in that the auditing subject is single,the auditing method is aging,some evaluation criteria are unrealistic,and the evaluation criteria are not comprehensive.In the seventh chapter,the paper proposes optimization suggestions for these problems.The innovation of this paper is to construct the performance auditing framework for industrial poverty alleviation funds,and take G province as an example to verify and correct the framework at the overall level and individual level.In addition,this paper creatively proposes that the audit performance evaluation indicators should be linked with the performance evaluation indicators listed in the budget when selecting evaluation indicators.