Research On Auditing And Evaluation Of Rural Poverty Alleviation Performance In Yunnan Province

Yunnan Province is the province with the largest rural area,the most poverty-stricken counties and the poorest population,the deepest degree of poverty and the most difficult to overcome poverty.For this reason,the government has invested unprecedented poverty-alleviation resources to provide protection for Yunnan to overcome poverty.However,the effectiveness of poverty-alleviation is still not high.Poverty-alleviation phenomena occur from time to time,and even some violations of discipline and misappropriation of poverty-alleviation funds exist.So,it is necessary to strengthen the performance audit of poverty alleviation in terms of strength,breadth and depth.The core of poverty alleviation performance audit is the construction of audit evaluation index system.Therefore,based on BSC,this paper constructs a rural poverty alleviation performance audit evaluation index system including poverty alleviation,poor farmers' satisfaction,internal management and sustainable development,and objectively evaluates the performance of rural poverty alleviation in Yunnan Province in 2016 by using triangular fuzzy number and fuzzy integral method.The results show that the overall performance of poverty alleviation in rural areas of Yunnan Province in 2016 is better,especially the improvement of basic public services such as production and living conditions,the driving effect of poverty alleviation funds and the level of supervision are relatively good,but the level of food and clothing is consolidated,the construction of social security system,the gap of development is narrowed,the effect of endogenous development ability is poor,the effect of ecological construction is not obvious,the mechanism of poverty alleviation,such as investment in poverty alleviation and allocation of funds,is imperfect,the quality and stability of poverty alleviation are not high,and the possibility of poverty alleviation is high.It can be seen that in order to improve the stability and sustainability of poverty alleviation,it is necessary to increase the poverty alleviation in poverty-stricken rural areas,innovate the poverty alleviation mechanism,establish a rural social security safety net,narrow the development gap,properly handle the relationship between ecological protection and poverty alleviation,and focus on the cultivation of endogenous development ability of poor areas and poor farmers.