Research On The Construction Of Performance Audit Evaluation System Of Poverty Alleviation Funds In A Town Under The Background Of Rural Revitalization

Integrating poverty alleviation with rural vitalization is an important strategic support for achieving the two Centenary Goals.At present,the two strategies have entered a special period of convergence,and the rural revitalization strategy stage will put forward higher requirements on the use of financial resources and the effectiveness of financial funds.Audit institutions,as the main supervisors in the field of poverty alleviation,need to clarify the focus and direction of audit,objectively evaluate the role and effectiveness of poverty alleviation funds in improving the quality of poverty alleviation and stabilizing the results of poverty alleviation,so as to provide an important guarantee for accelerating the transformation from poverty alleviation to rural revitalization in rural areas.Based on the analysis of the current situation of the performance audit evaluation of poverty alleviation funds in A town,this paper analyzes the sources,categories,use,operation and supervision of fiscal poverty alleviation funds,and finds out the deficiencies in the performance audit evaluation of A town.Based on this,the input,output indicators and performance audit evaluation system of the performance audit evaluation of fiscal poverty alleviation funds were constructed,and the expenditure efficiency of fiscal poverty alleviation funds in A town was measured by data envelopment analysis method,and the influencing factors of the expenditure efficiency of fiscal poverty alleviation funds were analyzed by Malmquist model.Finally,the application evaluation of the poverty alleviation fund in A town was conducted to verify the mechanism and feasibility of the performance audit evaluation of the poverty alleviation fund,and put forward policy suggestions and solutions to the aforementioned problems.It can help realize the effective connection between poverty alleviation and rural revitalization,and to some extent overcome the problems existing in the original performance audit evaluation system of poverty alleviation funds in A Town.At the same time,it provides reference for performance audit evaluation of poverty alleviation funds in different regions.It is of great practical significance to further standardize the behavior of auditors,improve the audit quality of poverty alleviation funds and the efficiency of financial funds,and help rural revitalization.