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The Research On Fiscal Funds To Support The Pool About A Country Of Xinjiang

Posted on:2020-08-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y WangFull Text:PDF
GTID:2439330596970069Subject:Audit
Abstract/Summary:PDF Full Text Request
President Xi Jinping pointed out in the report of the 19 th CPC National Congress that it is necessary to wage a resolute fight against poverty and ensure that the rural population will be lifted out of poverty by 2020.By the end of 2018,there were still 16.6 million rural poor people in the country,two years before the goal of overall poverty alleviation by 2020,and the task of lifting poverty out of poverty was arduous.The state invests a large amount of funds into the cause of poverty alleviation and development every year,and the role of financial poverty alleviation funds plays an important role in promoting the cause of poverty alleviation and development..The effective use of poverty alleviation funds is the key to determine the success of poverty alleviation and development.However,in the process of distribution and management,the poverty alleviation funds are generally idle and wasted,and they are embezzled and embezzled.False reporting and other illegal acts threaten the safety,compliance and efficiency of poverty alleviation funds.In order to implement the poverty alleviation funds,we must strengthen the audit work of the poverty alleviation funds,correct the problems existing in the management and use of the funds distribution in time,and help to lift the poverty alleviation out of the difficulties.However,due to the deficiency of the audit itself and the lack of relevant theoretical research,it is difficult to carry out the audit.Therefore,it is of great significance to strengthen the research on the audit of the financial poverty alleviation fund.Taking the audit of financial poverty alleviation funds in Xinjiang A County as an example,this paper analyzes the problems existing in the audit of financial poverty alleviation funds and puts forward some countermeasures and suggestions.This paper defines the related concepts of the audit of financial poverty alleviation funds,and analyzes the present situation of the audit of financial poverty alleviation funds in County A on the basis of the theory of public fiduciary responsibility,the new public management theory and the theory of national governance.This paper reveals the problems existing in each audit stage of the audit of financial poverty alleviation funds in Xinjiang A County.From the point of view of audit process,this paper analyzes on the problems and reasons existing in the audit of financial poverty alleviation funds in County A,including only paying attention to the audit after theaudit in the audit plan stage,unreasonable allocation of audit personnel and audit implementation order.The coverage of section audit is limited,the attention to performance audit is insufficient,the application of computer audit technology is insufficient,the transparency of audit results is low and the influence is weak,and the supervision of audit rectification and reform is not in place.Starting from the problems reflected,this paper puts forward some countermeasures and suggestions for strengthening the audit of financial poverty alleviation funds,including the implementation of the whole process tracking audit in the audit plan stage,the optimization of audit staffing,and the overall promotion of poverty alleviation audit coverage in the audit implementation stage.Improve the performance evaluation system,make full use of computer audit technology,improve the transparency and influence of audit results in the audit report stage,strengthen the supervision of audit rectification and reform,and provide reform for the development of poverty alleviation audit.Go into the way of thinking.This paper aims to take the problems existing in the audit of poverty alleviation funds in County A as the starting point,reflect on the shortcomings of the audit of the funds for poverty alleviation in finance at present,put forward the corresponding improvement methods,and perfect the audit methods and methods of the funds for poverty alleviation in finance.To provide reference opinions for audit institutions to carry out the audit of poverty alleviation funds at county level.
Keywords/Search Tags:Poverty alleviation funds, Special fund audit, Audit of financial poverty alleviation funds
PDF Full Text Request
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