Research On The Problems And Countermeasures Of Poverty Alleviation Funds Audit

With the work of poverty relief entered a most critical stage,the money that used in this program increased.The efficient use of funds is an important guarantee for effective work and the achievement of lifting people out of poverty.But now there still exist some problems like misappropriation,false claim,waste and low comprehensive benefit during the use of poverty alleviation funds.It is imperative to enhance supervision of poverty alleviation.This paper analyzes the poverty alleviation funds audit based on the principal-agent theory,information asymmetry theory and public management theory.Analyze the problems during the audit of poverty alleviation funds with specific cases and give some targeted recommendations.This paper is divided into six parts,the first part is related research backgrounds,literature review,research method,advantages and disadvantages in this research.The next part is concept definition and theoretical basis.Then this paper introduces problems in poverty alleviation funds audit and reasons.And relevant suggestions are put forward in the following part.The fifth part analysis a case and the sixth part summarizes the whole paper.At the present stage,poverty alleviation funds audit is not perfect enough in our country.It is still need to be improved in coverage,quality,independence,information disclosure and performance.These problems affect the effect of audit and are not good for effective work.In the future work,auditors need to extend the audit scope,conformity resources,extend audit force with the help of social audit,improve the quality by combining other types of audit,keep higher independent by auditing in different region,provide more audit results and intensify performance audit.Through these ways,auditors can perfect poverty alleviation funds audit and make the audit be truly useful.According to this paper,disclosing more information,strengthening performance audit and follow-up auditing are important directions in the development of poverty alleviation funds audit.Audit institutions should pay attention to these aspects.The research results of this paper may give some inspiration to audit institutions,prompt them to think the inadequacy in auditing and improve their work,perfect poverty alleviation funds audit.Stimulate the development of poverty alleviation funds audit in our country.