Research On The Optimization Of Performance Audit Evaluation Index System Of Poverty Alleviation Funds In P County

Human input,material allocation,and financial security must be transferred to rural revitalization." At this stage,with the continuous large-scale investment of poverty alleviation funds,problems affecting the efficiency of the use of poverty alleviation funds are gradually exposed,hindering the implementation of national poverty alleviation policies.Therefore,how to better evaluate the performance of poverty alleviation funds used by audit departments,ensure the safe and stable operation of poverty alleviation funds,and strengthen audit supervision have become urgent problems to be thought about.Effectively solving this problem has practical significance for the promotion of poverty alleviation work in China.This thesis selects the research theme of the performance audit evaluation of poverty alleviation funds in P county,and is committed to optimizing the construction of the performance audit evaluation index system of poverty alleviation funds based on the existing performance audit evaluation index of poverty alleviation funds in P county.First of all,based on the performance management theory,"5E" theory and other related theories,this paper analyzes the current situation of the performance audit evaluation of financial poverty alleviation funds in P County,and concludes that there are defects in the performance audit evaluation index of P county poverty alleviation funds,such as incomplete performance audit evaluation index,insufficient quantification degree of performance audit evaluation index,and imperfect design of performance audit evaluation standards.Secondly,starting from the whole process of the use of poverty alleviation funds in P County,the poverty alleviation funds in P County are divided into four dimensions of "budget-allocation-use-management".We have designed fund allocation indicators(the growth rate of fund investment in poverty alleviation industries,the growth rate of fund investment in poverty alleviation medical services,etc.),fund supervision indicators(the implementation of the information disclosure system,the implementation of the supervision and inspection system,etc.),asset management indicators(the construction of the general ledger of poverty alleviation assets,the idle rate of poverty alleviation funds),and sustainability indicators(the growth rate of basic farmland area and the reduction of wasteland area)The weight of the index is determined by the combination of Delphi method and analytic hierarchy method,and the efficiency coefficient method is used to treat the evaluation index of performance audit without dimension.Finally,the performance audit evaluation index system of poverty alleviation funds before and after optimization was applied to evaluate the performance of poverty alleviation funds in P County in 2020,and the evaluation results were calculated.The evaluation results show that the evaluation conclusion of performance audit carried out by the optimized performance audit evaluation index system in P county is "medium",and the use of poverty alleviation funds in 2020 is reasonable and effective within the operating cycle,and is more consistent with the actual use effect of poverty alleviation funds in P county.In order to further promote the development of the performance audit evaluation of poverty alleviation funds in P County,four suggestions were put forward: strengthening the whole process management of performance audit evaluation,establishing the performance audit index database of poverty alleviation funds,perfecting the industry standards,enhancing the professional ability of auditors,and strengthening the application of performance audit evaluation results.It is expected that this study can provide reference for the performance audit evaluation of poverty alleviation funds in other regions and promote the development of performance audit in China.