The Audit Of Poverty Alleviation Funds In China

In order to complete the task of overcoming poverty on time and quantity,it is urgent for the rational supervision of poverty alleviation funds.As an important link in poverty alleviation work,the audit of poverty alleviation funds plays an important role in ensuring the security of poverty alleviation funds,exposing illegal acts,checking the implementation of poverty alleviation policies,and promoting the rectification and reform of poverty alleviation work.Therefore,it is necessary to study the audit of poverty alleviation funds,so as to improve the working methods and improve the effectiveness of poverty alleviation funds audit.This paper based on the theory of poverty alleviation audit,through the case analysis method to H provinces W counties as the research object of case analysis,so as to contribute a small force to China's poverty alleviation audit.This paper is divided into six parts,the first part mainly introduces the research background and significance,and on this basis introduces the research content,technical route,research methods and innovations and deficiencies.The second part is literature review.and study and summarize the relevant research results on poverty alleviation fund audit at home and abroad,and provide a theoretical basis for poverty alleviation audit in W county.The third part,the current situation of poverty alleviation audit at the central and provincial levels.Through combing the audit reports of the audit offices and local audit offices on poverty alleviation funds,the problems found in the audit of poverty alleviation funds are revealed.Fourth part,W county finance special poverty alleviation fund audit summary.Firstly,it introduces the basic situation of W county,as well as the current situation of financial poverty alleviation and the use of funds,and then expounds the whole process audit procedure of W county audit bureau from the beginning of formulating the plan to the final reporting of the audit results.Fifth part,W county finance special poverty alleviation fund audit exists the question and the reason,based on the field investigation and the understanding to the W county present audit situation,raises about the poverty alleviation audit scope insufficient,the supervision strength insufficient and the auditor insufficient and so on aspect question,and finds out the system,the input,the execution and the consciousness four big reasons.Sixth part,improve W county financial special poverty-alleviation fund audit recommendations.According to the situation of other provinces and cities,this paper puts forward many suggestions,such as strengthening information disclosure,adopting audit project leader system,strengthening big data audit and introducing performance audit,so as to contribute to the work of poverty alleviation audit in W county.This paper hopes to make some additions to the existing audit theory of poverty alleviation funds,provide some reference for local audit institutions to carry out the audit of poverty alleviation funds,and promote the realization of overall poverty alleviation through improving the audit of poverty alleviation funds.