Research On Poverty Alleviation Performance Audit Under The Background Of Rural Revitalization

Comprehensive victory has been achieved in the battle against poverty,laying a foundation for the social,economic and cultural development of poor rural areas and bridging the development gap with other regions.After the end of poverty alleviation and the comprehensive implementation of rural revitalization,poverty alleviation has new development goals.For the vast rural areas of China,particularly those areas that have been got rid of poverty,the poverty alleviation work has not ended.At the beginning of the 14 th Five-Year Plan,the central government concentrate on "agricultural,rural and farmers" has also shifted to alleviating relative poverty.Audit,as an important part of the supervision system of poverty alleviation,plays a self-evident role.Therefore,from the perspective of poverty alleviation performance audit,we should give rein to the supervision function of audit.Research on the focus of follow-up poverty alleviation work in poverty-stricken areas under the current background can help rural areas solidify the previous accomplishments of poverty alleviation,realize the harmonious development of poverty-stricken areas and facilitate rural revitalization.In the meanwhile,the research consequence can afford reference to the audit of poverty alleviation process in the study of territorial auditors,and give reference to the audit of poverty alleviation strategies in different regions in the future.From a macro perspective,this paper analyzes the research status of poverty relief audit and the difficulties and threats it faces in the context of rural revitalization strategy,and comprehends the internal requirements of the current development of poverty alleviation performance audit.At the same time,referring to the relevant laws and regulations,policy documents and local administration documents relevant to the poverty relief audit of the central administration and various departments in the practical work of performance audit,combining the current academic carry on an investigation in the building of poverty relief benefit audit index system,according to the three features of prevention,discovery and defense of the audit immune system theory,taking the poverty alleviation work under the background of rural revitalization as the audit object,the framework of performance audit is constructed.Based on the above research background and framework,from the micro perspective,DQ Prefecture of Yunnan Province,which has ethnic regional characteristics and typical poverty characteristics,is taken as an example.According to the main research line of "regional background analysis → regional poverty alleviation work development and audit practice review → poverty alleviation effectiveness index system of three dimensions of" sustainable development capacity dimension "," financial dimension " and " audit rectification dimension " → measurement by entropy weight method and comprehensive evaluation method ",The effectiveness of poverty alleviation in DQ state under the background of rural revitalization was systematically studied.The main consequences are as hereunder mentioned:(1)from the overall performance,the overall performance of DQ state in the dimension of sustainable development capacity and financial dimension is at a good level,while the audit and rectification dimension is relatively poor and at a medium level;(2)From the perspective of fractal dimension performance,the performance of sustainable development capacity,external environment,especially ecological environment exceeds expectations,while the endogenous motivation(<0.5)has certain room for improvement.In the financial dimension,the fund allocation and compliance are good,but the compliance of project construction,the ratio of management and care in the later stage of the project,and the transparency of policy implementation are at a medium level,and there is space for improvement.In terms of audit and rectification,the report execution,report adoption and case handling are all at a good level.In terms of project fund rectification,the fund survival rate and project advancement rate are both at the level of(<0.5),and the efficiency is bad and requires to be ameliorated.Based on the above inferences,the thesis examines the problems existing in the current study area,and puts forward micro-suggestions to stimulate the endogenous motivation of farmers,enhance the transparency of poverty alleviation policy,standardize project management and improve the efficiency of audit rectification.At the same time,from the macro aspect,as the application of the current evaluation index system from the evaluation content,evaluation methods and system security and so on,giving the strategies and recommendations.