Research On Audit Of Industrial Poverty Alleviation Under The Background Of Targeted Poverty Alleviation

The UN 2030 Agenda for Sustainable Development,which came into force on January 1,2016,explicitly lists "eradicating all forms of poverty in the world" as the top 17 sustainable development goals.In fact,to eradicate poverty and improve people's livelihood has always been a matter of great concern to the Chinese government.In order to solve the problem of poverty,China has innovated a poverty alleviation model with Chinese characteristics,gradually built a support system with targeted poverty alleviation as the core,and made remarkable achievements in poverty alleviation.As an important way of poverty alleviation,the progress and implementation results of industrial poverty alleviation not only affect the development of other poverty alleviation projects,but also become the focus of public attention.However,due to the prominent characteristics of industrial poverty alleviation,such as numerous departments,wide coverage and many beneficiaries,there have been many problems in industrial poverty alleviation work since its inception.According to the audit work report released by the National Audit Office in June 2018,industrial poverty alleviation and development still faces the practical problems of withholding and misappropriating industrial poverty alleviation funds and low efficiency of industrial poverty alleviation projects,which undoubtedly hinders the completion of poverty alleviation tasks.As the "immune system" with the functions of prevention,disclosure and defense in the system of national governance,auditing plays a particularly important role in the work of industrial poverty alleviation and development.However,with the further implementation of the targeted poverty alleviation policy,the requirements for doing a good job in the auditing of poverty alleviation in the industry are increasingly high.Therefore,the study of this issue is of great practical significance for promoting poverty alleviation,securing a decisive victory in building a moderately prosperous society in all respects and realizing the overall layout of the "four comprehensives".Based on this,the author first USES the literature research method to sort out the poverty,industrial poverty alleviation,industrial poverty alleviation audit and other latest research results,so as to provide possible ideas and directions for the formal development of specific case studies.Secondly,this article clear public entrusted economic responsibility theory,new public management theory and the basic content of "immune system" theory,combing the government audit the connotation,classification,characteristics and leading system and other important theory,further improvement since accurate poverty alleviation idea is put forward about the industry and audit policy for poverty alleviation,and poverty alleviation as audit institutions to carry out industry the important basis of audit work.Thirdly,considering that industrial poverty alleviation is the focus of poverty alleviation and development,the author chose L county,a provincial-level poverty-stricken county located in the central part of China,as the research object.Therefore,this paper adopts the field research method to integrate the content of the industrial poverty alleviation policy formulated by L county and the use of funds,and considers the current status of the industrial poverty alleviation audit carried out by L county from each audit stage.Then,in-depth analysis was made of the defects exposed in the current industry poverty alleviation audit work in County L,such as late intervention in audit,limited audit coverage,insufficient joint efforts of audit supervision,low influence of audit results,and ineffective audit rectification and accountability,and the causes of various problems were also analyzed.And further put forward to strengthen the whole process of follow-up audit application,expand the scope of audit coverage,effective rectification of audit resources,improve the use of audit results level and improve the audit rectification accountability mechanism and other substantive Suggestions,to promote the industry poverty alleviation audit theory to enrich the contribution.The innovation of this paper is mainly from the perspective of research and research content innovation,from the micro perspective of industry poverty alleviation audit,combined with specific cases to discuss how to better carry out the work is more valuable for grassroots audit institutions,to ensure that the research is more in line with the needs of audit practitioners.