The Research On Audit Of Poverty Alleviation Funds Under Shadowless Lamp Effect

Poverty has always been a key concern during the development of China.The 19 th National Congress of the Communist Party of China also addressed that in 2020.A moderately prosperous society in all respects will be built,the overall poverty alleviation of the rural poor will be realized,absolute poverty will be eliminate,and poverty problem will be solved.To achieve comprehensive poverty alleviation,it cannot be done without the strong support of the national poverty alleviation funds.Since the reform and opening up,China has implemented the relief-oriented poverty alleviation,poverty through work-for-work,development-oriented poverty alleviation,poverty alleviation,and even today's precise poverty alleviation.Thousands of billions of dollars have been invested in solving poverty problems.However,the study found that there are more or less problems in the application of poverty alleviation funds.Abuse and fraudulent use of poverty alleviation funds occur from time to time.Therefore,the audit supervision of poverty alleviation funds is very important.This paper,referring to the medical term "shadowless lamp",analyzes the research problem of poverty alleviation fund audit under the effect of shadowless lamp.This paper includes five parts.The first part reviews the theoretical research on poverty alleviation,poverty alleviation funds and poverty alleviation fund audits at home and abroad,and elaborates the current domestic and international research status.The second part explains some concepts,poverty,financial special poverty alleviation funds,poverty alleviation fund audit,and analyzes some related theories-the theory of fiduciary responsibility,public management theory and the assumption of rational economic people,specifically explaining the four major components of the shadowless lamp effect-the number of lamps,the effectiveness of the lamps,the angle of illumination and the platform of action.The third part is the content of the audit of poverty alleviation funds under the shadowless effect.Specifically,taking a poverty-stricken county in certain country as a case,the elements of the auditing supervision of local poverty alleviation funds and the components of the shadowless lamp effect are combined and find out the problems exposed in the overall work of China's current poverty alleviation fund supervision for the shadowless lamp effect-the inadequacy of the main body of the auditing organization,the lack of independent auditing ability of the poverty alleviation fund,the lack of independent professional competence of some auditing entities and the limitation of its authority;the intervention time of poverty alleviation fund supervision needs to be adjusted;no effective regulatory force is formed.The fifth part is to propose the improvement plan of the current poverty alleviation fund audit supervision based on the principle of shadowless lamp effect.It is recommended that multi-agents should participate in the poverty alleviation funds audit-private auditors of certified public accountants,extensive participation of the public,and media network supervision should be introduced,supervisory authority of audit subjects should be given,and the independence and professional competence of the auditing entity should be enhanced;a valid of auditing supervision should be implemented;a platform for supervision of poverty alleviation funds should be provided.Based on the analysis of shadowless effect,this paper intends to solve the problems which still exist in poverty alleviation work,and provides some reference for future poverty alleviation work.