Audit Research On Employment Poverty Alleviation Under The Background Of Rural Revitalization Strategy

In February,2021,General Secretary Xi Jinping delivered an important speech at the National Poverty Alleviation Summary and Commendation Conference: China’s fight against poverty has achieved comprehensive victory.As of May 2021,the total number of migrant workers in China who have been lifted out of poverty has exceeded 29.21 million,which shows that the national "four no-jobs" requirement is effectively implemented,and the overall stability of China’s employment assistance policies,funds and assistance forces is maintained.Doing a good job of "two enhancements" to promote employment and skills upgrading can not only consolidate and expand the achievements of poverty alleviation,but also effectively link up rural revitalization.However,there are also some problems in the general tone of the work of steady progress.In the new period,the employment poverty alleviation focuses on solving the employment problem of poor households,but in the implementation of the policy,no attention is paid to whether the poor households achieve stable income increase.Therefore,the government work report in 2021 and the No.1 Document of the Central Committee put forward the requirements of improving the employment quality of poor households,establishing a normalized assistance mechanism,and enabling the disadvantaged groups to achieve active employment,stable employment,high-quality employment and long-term employment.Based on this,the audit should also make corresponding changes,strengthen the examination of local follow-up employment support policies,and evaluate the sustained effect of poverty alleviation.In practice,the supporting role of state audit in poverty alleviation through employment is very obvious,while the related theoretical research is relatively weak.For example,few studies have studied the theory of poverty alleviation through employment from the perspective of audit supervision;Most of the research related to poverty alleviation audit focuses on the audit of poverty alleviation funds.This kind of research weakens the differences among various poverty alleviation methods,and does not highlight the important role of employment in poverty alleviation.Therefore,this paper attempts to sort out and analyze China’s employment poverty alleviation policies and the present situation of employment poverty alleviation audit,starting from the theory of public entrusted economic responsibility,national governance theory and new public management theory,according to the key points of employment poverty alleviation policies,and combining with the problems existing in previous employment poverty alleviation audit models,to establish a theoretical framework of employment poverty alleviation audit under the background of rural revitalization strategy,which mainly includes audit objects,objectives,contents and methods,and emphasizes that poverty alleviation performance is the core objective of employment poverty alleviation audit.Then,taking the employment poverty alleviation audit in County B as a case study,this paper analyzes the problems existing in the employment poverty alleviation audit in County B under the background of rural revitalization strategy.It is found that in the process of employment poverty alleviation audit,the audit focuses on the implementation of policy measures,emphasizing the illegal and non-compliant phenomenon of responsible subjects in implementing policies.There are some problems,such as limited audit coverage,obvious "lag" characteristics of audit,lack of close cooperation among various subjects,and imperfect audit evaluation system of employment poverty alleviation performance.In addition,it is found that the above problems are highly consistent with the problems exposed in the audit report,so it is considered that the phenomenon in the process of policy implementation in County B is typical and universal.Finally,on the basis of these problems,some targeted improvement measures are put forward,such as strengthening data analysis,improving the disclosure content of audit report,strengthening the prior employment poverty alleviation audit,establishing and perfecting the communication and cooperation mechanism of employment poverty alleviation audit,and perfecting and optimizing the performance evaluation system of employment poverty alleviation audit.The purpose of this study is to integrate employment poverty alleviation and poverty alleviation audit from the perspective of consolidating the achievements of poverty alleviation and effectively connecting rural revitalization,and to provide further reference for ensuring the income stability and continuous supervision of poor households,thus enriching the existing theoretical research results.At the same time,this paper constructs the basic framework of employment poverty alleviation audit,in order to provide some reference experience for the supervision and management of employment poverty alleviation audit,and promote poverty alleviation audit to help rural revitalization.