| In the context of the new era,China’s poverty problem has been well resolved,the number of poverty-stricken areas is decreasing,and the incidence of poverty is decreasing year by year.In order to ensure the basic livelihood of the poor,"poverty alleviation" has become the focus of poverty alleviation work,and innovative poverty alleviation work plans are needed in the new era.In 2016,the State Council issued the “National Development Plan for Relocation of Poverty Alleviation and Relocation during the 13 th Five-Year Plan”,which plans to realize the relocation of nearly 10 million poor people in five years.Driven by the policy,various regions have carried out relocation work for poverty alleviation and relocation,and completed the relocation task on schedule and achieved the poverty alleviation goal of the year.Therefore,exsitu poverty alleviation and relocation projects are considered to be an important part of my country’s targeted poverty alleviation and an important means of poverty alleviation.However,due to the long construction time,high demand for capital investment,and high social attention,and involving multiple interests,various problems can easily arise,and conventional audit supervision is no longer applicable.Therefore,it is particularly important for the government audit department to carry out and improve the follow-up audit of ex-situ poverty alleviation and relocation projects.The follow-up audit of my country’s ex-situ poverty alleviation and relocation projects can not only meet the needs of the public to supervise the implementation of ex-situ poverty alleviation and relocation projects,but also effectively promote the implementation and implementation of ex-situ poverty alleviation and relocation projects,and promote the health and soundness of ex-situ poverty alleviation and relocation projects.develop.However,after reviewing the relevant literature and research results related to the follow-up audit of the ex-situ poverty alleviation and relocation project,it is found that there are not many and in-depth studies in this field.Therefore,the follow-up audit of the ex-situ poverty alleviation and relocation projects in my country is not carried out smoothly,and it is difficult to obtain effective supervision and evaluation of the actual ex-situ poverty alleviation and relocation projects.Based on the theory of national governance,the theory of "immune system",the theory of social and people’s livelihood security and the theory of public responsibility entrustment,this thesis uses the existing research results of domestic and foreign scholars on follow-up audit,combined with the follow-up audit of DX County’s ex-situ poverty alleviation and relocation project.Case,from the perspective of government auditing,with the research ideas of finding problems-analyzing problems-solving problems Feasibility suggestions for tracking and auditing effects of poverty alleviation and relocation projects.The full text consists of six parts.The first part is the introduction,which briefly explains the research background and research significance of the follow-up audit of the ex-situ poverty alleviation and relocation project.In addition,the domestic and foreign literature related to follow-up audit are reviewed,and the research ideas and methods of the article are briefly introduced.The second part is an overview of the theory of follow-up auditing of ex-situ poverty alleviation and relocation projects.First,it defines the concept of follow-up audit of ex-situ poverty alleviation and relocation projects.It is the guiding theory for the follow-up audit work of ex-situ poverty alleviation and relocation projects.The third part is the case analysis of the follow-up audit of the ex-situ poverty alleviation and relocation project in DX County.This part is the focus of this article.First,it introduces the implementation background,overall situation and capital structure of the ex-situ poverty alleviation and relocation project in DX County.The organizational structure and development process of the ex-situ poverty alleviation and relocation project follow-up audit.Finally,the situation of the county’s ex-situ poverty alleviation and relocation project was analyzed from the audit focus and audit results,and on this basis,it was found that the follow-up audit process of the ex-situ poverty alleviation and relocation project in DX County was carried out.There are four problems: low efficiency of audit work,incomplete audit content,simple audit evaluation and insufficient utilization of audit results.The fourth part is the analysis of the causes of the follow-up audit problems of the ex-situ poverty alleviation and relocation project in DX County.After in-depth research,it is found that the backward audit technology and methods,insufficient audit team construction,insufficient audit quality control and neglect of later work in the follow-up audit process are the causes of ex-situ poverty alleviation and relocation.The main reasons why project tracking audits are not going well.The fifth part is to put forward suggestions for improving the followup audit of the ex-situ poverty alleviation and relocation project in DX County,aiming at the problems and reasons in the audit work of this project,from exploring advanced methods,expanding audit resources,improving quality control,and paying attention to later work.aspects were discussed.Specifically,it is first necessary to improve the tracking audit technology and methods,not only to innovate in the tracking audit ideas and methods,to develop data-based auditing to help the sharing of audit resources,but also to move forward the tracking audit threshold for ex-situ poverty alleviation and relocation projects;Track audit resources,build a comprehensive and diverse audit team,conduct regular training for auditors,and use external forces to promote follow-up audit work;once again,it is necessary to optimize follow-up audit quality control,in addition to comprehensively carry out project follow-up audit quality inspection and evaluation work In addition,it is also possible to scientifically improve the follow-up audit evaluation system,reward and punish accountability to ensure the quality of audit work;finally,attention should be paid to the follow-up audit work,from increasing the strength of the information announcement of audit results,establishing and improving the mechanism for investigating audit results,and increasing audit rectification work.There are four aspects of supervision and audit "look back" to promote the application of audit results.The sixth part is the conclusion,which mainly summarizes all the contents of the full text. |
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