Case Study On Audit Of Special Fund For Poverty Alleviation In Z County

After the founding of new China,how to eliminate poverty has always been a key problem in our country.After the 18 th CPC National People’s Congress,our country have included poverty alleviation in the "four comprehensiveness" and listed it as the first centenary goal,further promote "targeted poverty alleviation",further broaden and enrich the "road of poverty alleviation" with Chinese characteristics,and constantly open up new prospects for poverty alleviation.After the implementation of the "poverty alleviation" strategy,the Party and the state put forward the "Rural Revitalization and Development Strategy".The common aspiration of the Party and the people is to comprehensively alleviate poverty and realize rural revitalization.With the proposal of ecological revitalization in rural revitalization,both the goals of development and environmental protection should be taken into account,which lays a foundation for the development of new clean energy,and photovoltaic power generation has won a new period.Reviewing the poverty alleviation work in Z County,under the promotion of ecological revitalization,all villages in Z County have gradually established village-level photovoltaic power generation to provide financial benefits for the poverty alleviation work.Poverty alleviation work as the focus of the national livelihood plate work,the natural supervision strength should match with it,so the audit department became the supervision officer of photovoltaic projects,and the concept of special fund audit for poverty alleviation of photovoltaic projects also came into being.This paper adopts the method of case study,and selects Z County in Inner Mongolia as the research object to mainly study the fund use and allocation of photovoltaic projects in the poverty alleviation work in Z County.First of all,through relevant literature to understand the characteristics of the audit of financial poverty alleviation funds and the research on the audit of poverty alleviation funds at home and abroad in recent years,we found that there are few literature studies on the audit of poverty alleviation funds,and the scope is narrowed to the research on the audit of photovoltaic project funds.Then will learn from the literature research of special funds for poverty alleviation the audit related content as a basis,and visit the local audit bureau related audit team,refer to the relevant audit data,the whole photovoltaic project for poverty alleviation special funds audit process is analyzed,found the audit risk and problems existing in the audit,including special funds for poverty alleviation audit coverage,audit basis,audit efficiency and public degree of audit results is low.Finally,after combining with the relevant audit literature research and the field situation,the targeted suggestions are put forward for the problems existing in the audit of the special fund for poverty alleviation of the photovoltaic project in Z County.Through the analysis and summary of the whole audit process,the special funds for poverty alleviation audit is still facing larger challenges,standardize the audit procedures,improve the audit basis,strengthen audit team construction is the current challenges,with the development of our country society,the increase of poverty alleviation funds,poverty alleviation special funds audit still has a long way to go.The research in this paper enriches the literature in the field of special fund audit for poverty alleviation of photovoltaic projects,and runs through the whole audit process,hoping to provide some new working ideas and methods for the future fund audit of Z County,so as to contribute to the development of the whole fund audit field.