Audit Study Of Special Financial Funds During The Transition Period Of Poverty Alleviation And Rural Revitalization

After the comprehensive victory of the battle against poverty in 2020,the focus of China’s work on agriculture,rural areas and farmers will shift to the comprehensive implementation of the rural revitalization strategy.Therefore,the CPC Central Committee and The State Council have clearly proposed the establishment of a five-year transition period to effectively link poverty alleviation with rural revitalization.After entering the transition period,Party committees and governments at all levels should resolutely fulfill their responsibilities for poverty alleviation,timely change their thinking and methods,and take the prevention of returning to poverty,vigorously cultivate rural characteristic industries and promote economic,cultural and ecological development in rural areas.Under the background of this policy to carry out the transition period of special financial funds audit research,is the summary of poverty crucial poverty alleviation special funds audit advanced practice and insufficiency,and explore the rural revitalization into the full implementation stage of special funds audit method,path and system,and complete in this special historical period of financial special funds audit effective transition and historical mission.This paper to public fiduciary responsibility theory,national governance theory,cost benefit theory as the theoretical basis,from the audit focus,audit scope,audit power,audit,audit results,analyzes the special funds for poverty alleviation and rural revitalization of special funds audit in the policy implementation,information disclosure,results using relevance,in the scope of audit,audit focus,audit,responsibility differences.While continuing and deepening in policy orientation,regulatory authority and information disclosure requirements,they have put forward higher requirements for the audit of special funds for rural revitalization from the optimization of audit force,the promotion of big data audit and the application of audit results.Select W county case,analysis of transition financial special funds audit execution,audit execution in the system guarantee,comprehensive audit,audit power organization,audit information disclosure,big data audit using problems,put forward the legal guarantee,improve the comprehensive,strengthen the audit,optimize audit power,improve the system of information disclosure,promote big data audit countermeasures and Suggestions,in order to from multi-dimensional,multi-level solve the transition financial special funds audit pain points,difficulties,strengthen the rural revitalization of audit supervision.