Research On Poverty Alleviation Fund Audit

With the deepening of China’s poverty alleviation work,it is more urgent and arduous to carry out poverty alleviation work.This year is the decisive year for poverty alleviation work,and the importance of poverty alleviation fund audit has been highlighted.In order to achieve a better effect of poverty alleviation work,it is very important to standardize poverty alleviation work and improve the effect of poverty alleviation through poverty alleviation fund audit.Through the audit of poverty alleviation funds,it can supervise and supervise the poverty alleviation work,guide and avoid the risk of poverty alleviation work,and finish the poverty alleviation work with high efficiency and high quality.Poverty alleviation fund audit is a kind of special audit in the state audit,it not only follows the basic principles of the state audit,but also has its own characteristics.Therefore,this paper,based on the national audit,combined with the characteristics of poverty alleviation fund audit,takes targeted poverty alleviation in XX county as a case to study poverty alleviation fund audit.This paper mainly adopts the case analysis method,combines the literature research method and the standard research method to study the poverty alleviation fund audit.This paper is divided into six parts.First,this paper elaborates the research background and significance of this paper,reviews the relevant domestic and foreign literature on targeted poverty alleviation,national audit and poverty alleviation fund audit,and proposes the research ideas and framework of this paper,as well as the research methods and innovations of this paper.Then,it introduces the relevant concepts and theoretical basis of national audit and poverty alleviation fund audit,which lays a theoretical foundation for the following case analysis.Thirdly,this paper analyzes the current situation of China’s poverty alleviation fund audit from three aspects: the development of poverty alleviation fund audit in China,the effect of poverty alleviation fund audit on targeted poverty alleviation,and the existing problems in China’s poverty alleviation fund audit,which provides some reference for the case study below.Then there is the case study.In the case study,the audit procedure of targeted poverty alleviation funds was firstly studied,and the existing problems in targeted poverty alleviation in XX county in yunnan province were concluded,and the audit opinions were put forward.Then,through the audit results of poverty alleviation funds,it analyzes the key issues that should be paid attention to in the audit of poverty alleviation funds.Thirdly,through the way and method of poverty alleviation fund audit,this paper analyzes the merits and shortcomings of the audit of poverty alleviation fund.Finally,it analyzes the function of poverty alleviation fund audit on targeted poverty alleviation in XX county.The fifth part is based on the case analysis and the analysis of the current situation of the audit of poverty relief funds to strengthen the audit of poverty relief funds.The last part is to summarize the research content of this paper,and pointed out the shortcomings of this paper,finally according to the research content and case thinking,put forward the future poverty alleviation fund audit research ideas.Through the study in this paper,focus on the poverty alleviation funds audit should focus on key issues,the merit of poverty alleviation funds audit itself and existing shortcomings,emphasizes the important role for the work of poverty alleviation of poverty alleviation funds audit,finally puts forward some Suggestions to strengthen poverty alleviation funds audit related,in the hope to provide reference for the future development of poverty alleviation funds audit.