Research On The Construction Of Evaluation Index System For Performance Audit Of Financial Poverty Alleviation Funds In H Province

In recent years,China has increased its investment in financial poverty alleviation funds.The use of fiscal poverty alleviation funds has been illegal and irregular.There have been frequent cases of misappropriation and fraudulent use of financial poverty alleviation funds in poor counties.The performance evaluation of financial poverty alleviation funds is not scientific and needs to be improved.The supervision mechanism of auditing is more professional,independent and comprehensive than other supervisors.The government audit implementation of strict,scientific and reasonable comprehensive performance evaluation can effectively improve the sustainability of financial poverty alleviation fund performance.The scientific and reasonable evaluation index system is an important basis for conducting performance audit evaluation.Therefore,it is also an important task to construct a comprehensive evaluation index system.This paper systematically reviews the meaning,influencing factors and impact mechanism of financial poverty alleviation fund performance,the mechanism,effect and problems of auditing on improving the performance of financial poverty alleviation funds,the indicators of financial performance evaluation of financial poverty alleviation funds and the sustainable use of financial poverty alleviation funds.On the basis of continuous research such as sustainability,the comprehensive performance evaluation theory,sustainable theory and audit supervision theory of financial poverty alleviation funds are used to clarify which principles should be followed in constructing the performance evaluation index system for financial poverty alleviation funds,and what key issues should be paid attention to.The similarities and differences between performance audit evaluation and performance evaluation.At present,China has not established a scientific and unified performance evaluation index system for financial poverty alleviation funds.China's existing performance evaluation index system only focuses on the short-term performance of fund use,ignores the concern for sustainable poverty alleviation,and lacks a comprehensive evaluation system for poverty alleviation.The main reason is that the current poverty alleviation performance is closely related to the performance evaluation of cadres.In order to achieve short-term performance,the use of financial poverty alleviation funds is more focused on realizing short-term gains,ignoring theconcern about the sustainability of future poverty alleviation.Based on the shortcomings of current performance evaluation.This paper balances short-term and long-term performance by designing questionnaires,referring to existing evaluation index systems,and referring to relevant literatures,emphasizing the focus on poverty alleviation sustainability.The performance evaluation index system including four dimensions:compliance,economic performance,social performance and ecological performance.The principal component analysis method is used to determine the weight distribution of each level of indicators.The historical standards are used to determine the evaluation criteria of each specific indicator,and the performance evaluation index system for financial poverty alleviation funds is constructed.The establishment of a scientific and effective performance audit evaluation index system can realize the audit supervision of the long-term poverty alleviation of financial poverty alleviation funds.This paper proposes that when conducting performance audit evaluation,it should focus on the phenomenon of industrial poverty alleviation,the poverty alleviation enthusiasm of both the poor and poor households,Comprehensive and sustainable poverty alleviation performance and the utilization of performance audit results in the previous period.