Research On Performance Audit Evaluation Index System Of Poverty Alleviation Special Fund

Since the 18th National Congress of the Communist Party of China,the CPC Central Committee has put the work of eliminating poverty in the country in a prominent position in governing the country and giving the whole party social strength to resolutely win the battle against poverty.As the fight against poverty has entered a decisive stage,the state's investment in poverty alleviation has gradually increased.From 2013 to 2019,the central government's poverty alleviation funds have been invested in trillions,with an annual increase of 21%.A large amount of capital investment has also made significant achievements in poverty alleviation.China 's poverty-stricken population has decreased from 82.49 million in 2013 to 5.51 million at the end of 2019,and the incidence of poverty has dropped from 10.2% to0.6%.However,the efficiency of the use of these funds shows a diminishing marginal utility.How to improve the efficiency of the use of funds to achieve the goal of comprehensive poverty alleviation at an early date,the role of audit and supervision is urgently needed.Not only must we monitor the legal and compliant use of poverty alleviation funds,but we must also promote the efficiency and effectiveness of the use of funds.Therefore,it is necessary to strengthen special funds for poverty alleviation performance audit.At present,the audit of special funds for poverty alleviation in China is mainly based on ex-post evaluation and audit of financial revenue and expenditure.Even if performance audit is adopted in some places,there are still many problems,including the lack of a unified and standardized performance audit evaluation index system.However,the current evaluation index system in a few regions has problems such as incomplete index content,overly simple index layer,and insufficient scientific setting of index weights,which greatly hindered the performance audit function.The thesis is based on the "5E" performance auditing theory,public fiduciary responsibility theory,national governance theory,and economic immune system theory.It follows the principles of combining integrity with particularity,combiningqualitative and quantitative,and combining theoretical and practical principles.A multi-level performance audit evaluation index system with dimensions of economy,efficiency,effectiveness,and environment was introduced,and the analytic hierarchy process was used to set the index weights of each level,and the comprehensive evaluation method was used for objective evaluation.In the further application of the evaluation system constructed in Q County's poverty alleviation funds performance audit evaluation,it is found that the evaluation system can not only comprehensively and objectively evaluate the performance of poverty alleviation funds in the area,but also further find that the area is special funds for poverty alleviation.The problems in the use process facilitate the targeted improvement suggestions and improve the performance of poverty alleviation funds.At the same time,the thesis also puts forward suggestions on how to strengthen the flexibility and objectivity of the evaluation system in terms of the shortcomings found in the evaluation system itself.Finally,in order to ensure the performance of the performance audit evaluation index system,the thesis also proposes corresponding safeguard measures from the aspects of improving the performance auditing system for poverty alleviation funds,unifying the evaluation standards,establishing a big data sharing platform,and improving the professional skills of auditors.The research results of the thesis have certain theoretical and practical significance for improving the performance auditing level of special funds for poverty alleviation and promoting the effective use of special funds for poverty alleviation.