A Study On The Impact Of Government Audit On Poverty Reduction Effect Of Public Expenditure

Poverty alleviation,in which the Government plays a major role,is a major phenomenon affecting our country's economy,society and politics.Using public expenditure to alleviate poverty is conducive to achieving the goal of building a well-off society in an all-round way.However,in the actual investment process of public finance,problems such as illegal investment and invalid investment have gradually emerged.In the long run,it will seriously affect the effect of public expenditure on poverty alleviation.Therefore,how to curb the inefficient investment of public input and improve the effect of public expenditure on poverty alleviation becomes crucial.Government audits have the responsibility of regulating government financial revenues and expenditures,and should play an important role in the field of raising public expenditure to alleviate poverty.However,in reality,the role of government audit in reducing poverty in public expenditure needs further inspection.Based on the empirical analysis of the panel data of 51 poverty-stricken counties in H Province from 2011 to 2015,this study found that public expenditures at the county level can promote the income growth of farmers in poverty-stricken areas;and after joining the government audit variables,it was possible to promote the poverty reduction effect of agriculture,forestry and water expenditure and education expenditure in the short term.For the benefit subsidies of the farmers,the government audit has a certain lag effect;for the medical expenses,the government audit can not produce a promotion effect and needs further improvement.Further,after the sample is divided into national and provincial counties,the empirical results show that there are significant differences between national-level poor counties and provincial-level poor counties,whether it is the effect of public expenditure on poverty reduction or the effectiveness of government audit.Finally,this paper puts forward relevant policy recommendations from the needs of poor groups,the supply of public expenditure,the implementation of audit results,and the improvement of medical audit system.The contribution of this paper is not only to increase the research on the economic consequences of government auditing from the perspective of government auditing public expenditure,but also through the use and differentiation of county-level data,this paper provides theoretical support for further research and practice in the field of public expenditure poverty alleviation,and provides a reference for government departments to plan public expenditure structure,improve government auditing system,and improve public expenditure poverty alleviation effect.