Government Auditing Promotes The Integration Of Poverty Alleviation Funds In Three Poverty Counties In H Province

In April 2016,the State Council issued a pilot opinion to support the overall integration of poverty alleviation funds.However,after the integration of poverty alleviation funds,there have been many problems in the supervision,and illegal integration and use of poverty alleviation funds have occurred frequently.Compared with other supervisory bodies,government auditing is more professional,independent and comprehensive in terms of financial supervision.Government audits promote the integration of poverty alleviation funds in terms of promoting target achievement,monitoring the operation of the main body and reducing risks.Accepting effective government audit supervision is the basis for promoting the integration of poverty alleviation funds.Therefore,it is of great significance to explore the role of government audit in promoting the integration of poverty alleviation funds and its effectiveness.In this paper,based on a systematic review of the diversity of sources of poverty alleviation and existing problems,the integration of poverty alleviation funds and existing problems,and the role of government audits in the integration of poverty alleviation funds,the theory of bounded rational economic man and the responsibility of public trust are used.The theory and the new public management theory analyze the mechanism of government auditing to promote the integration of poverty alleviation funds,sum up the mechanism for the government audit to promote the integration of poverty alleviation funds,the mechanism for supervising the integration of poverty alleviation funds,and the mechanism for reducing the risk of poverty alleviation funds integration.Through in-depth field research in three poverty-stricken counties in H province,it is found that government audits have low participation,poor timing of participation,and lack of scientific and authoritative government audit recommendations in promoting the integration of poverty alleviation funds.The main reason is due to government audits.The scope and authority of the authorities are limited,the lack of scientific auditing awareness and experience,and poor communication and communication.In response to these problems,it is proposed to ensure that the auditing entity legally and effectively exercise the power to supervise the integration of poverty alleviation funds,emphasizing the government auditing method and poverty alleviation fund integration policy.Effectively match and strengthen the coordination between government audit institutions and otherdepartments and the public.The contributions of this paper are mainly the following.First: to study and analyze the mechanism of government auditing to promote the integration of poverty alleviation funds,to compare the problems found in the horizontal,and to put forward general recommendations.Second,to improve the government's audit to promote the integration of poverty alleviation funds.On the one hand,it can improve the efficiency of poverty alleviation fund integration,on the other hand,it can maximize the benefits of poverty alleviation funds.