Research On Precision Poverty Alleviation Performance Audit

China is the country with the largest population in the world.Among the many challenges it faces,poverty cannot be ignored,which is also an unavoidable problem for all countries in the world.Since the founding of New China,our country has been committed to getting rid of poverty,from small-scale relief poverty alleviation to development poverty alleviation,and then to precise poverty alleviation in the new era.The poverty population in our country has been greatly reduced,and the poverty alleviation work has achieved milestone results,but the following problems have gradually emerged.The Audit Commission’s Opinions on Further Strengthening Poverty Alleviation Auditing to Promote Precision Poverty Alleviation and Precision Poverty Alleviation Policies clearly emphasizes that the scope and depth of poverty alleviation auditing should be continuously expanded,and efforts should be intensified to help precision poverty alleviation.At the same time,as the concept of performance auditing is paid more and more attention,the combination of poverty alleviation auditing and performance auditing has become the general trend,and actively promoting precision poverty alleviation performance auditing is bound to become the focus of the work of auditing departments and auditors in the future.According to the practice of precision poverty alleviation performance audit in recent years and the questionnaire of precision poverty alleviation performance audit issued by audit bureaus of cities and counties in Jiangsu province,this paper summarizes the problems existing in precision poverty alleviation performance audit.In response to the problems,based on the principal-agent theory,the new public management theory and the immune system theory,an accurate poverty alleviation performance audit model including audit objectives,audit contents,audit methods and audit evaluation is constructed.Performance evaluation is conducted on accurate poverty alleviation from five aspects of policies,work,projects,funds and poverty alleviation benefits.The concept of performance audit is implemented throughout the entire audit process,thus guiding audit practice and promoting the implementation of accurate poverty alleviation performance audit.In the actual case of precision poverty alleviation performance audit,the precision poverty alleviation performance audit mode was applied to the precision poverty alleviation projects in Z County and the audit was carried out.The poverty alleviation performance was comprehensively evaluated,the areas needing improvement in poverty alleviation work were analyzed and discussed,and feasible rectification opinions and suggestions were put forward accordingly.Finally,further optimization countermeasures were put forward to perfect the precision poverty alleviation performance audit.