Research On Consolidating And Implementing The Achievements Of Poverty Alleviation Through Tracking Audit

Since the 18 th National Congress of the Communist Party of China took "targeted poverty alleviation" as a major reform direction,China’s economic level and residents’ happiness index have been continuously improved,which benefits from the social benefits of the "targeted poverty alleviation" strategy.After the end of the anti-poverty campaign in 2020,it is still necessary to carry out the work of looking back to ensure the results of poverty alleviation.At present,our country still has a large number of poor areas with inadequate water facilities.At the level of living security,we still need to take water conservancy poverty alleviation as the key direction of "looking back".As an important part of targeted poverty alleviation,water conservancy poverty alleviation needs professional and effective supervision to ensure the effective progress of poverty alleviation work and consolidate the results of poverty alleviation.Since water conservancy poverty alleviation involves water safety,soil erosion,flood control and disaster reduction,and major project construction in many aspects,it needs multi-level talents to jointly promote the supervision work.The government audit can help consolidate the achievements of targeted poverty alleviation.The government audit agency has made outstanding achievements in targeted poverty alleviation this year,especially for the audit of water conservancy,and has vigorously promoted performance audit to comprehensively and accurately evaluate the water conservancy.In order to maximize the functions of improving government governance,promoting economic development,and ensuring social equity,the audit department innovated in the audit model based on the implementation of tracking audit of targeted poverty alleviation,and achieved the effect of multi-level audit.This paper has done a lot of research on the tracking audit of the implementation of targeted poverty alleviation.Although experts have made considerable research results on this,most of the research is based on the overall poverty alleviation performance of a region,but at present,there are not many scholars who pay attention to the audit of water conservancy targeted poverty alleviation.So far,no mature theoretical system has been formed for this research.Therefore,this paper attempts to combine the research of audit theory with the application of practical cases,study and build the evaluation system for the audit path of water conservancy targeted poverty alleviation at the current stage,and analyze its possible development direction in the future,hoping to enrich the research results in this field to some extent,and bring some reference to practice.The article first defines the concept of water conservancy precision poverty alleviation and policy implementation tracking audit,summarizes the theoretical basis of water conservancy precision poverty alleviation performance audit,including principal-agent theory,immune system theory,etc.,and accordingly puts forward the impact mechanism of policy implementation tracking audit perspective on water conservancy precision poverty alleviation audit.Second,from the perspective of the follow-up audit of the implementation of targeted poverty alleviation,from the three dimensions of project life cycle,audit objectives,and audit content,the evaluation index system of targeted poverty alleviation in water conservancy was constructed.Using the relevant data collected during the internship process of the government audit agency,the rationality,compliance and comprehensiveness of the implementation of the rural drinking water safety project in F County were put forward.Finally,on the basis of theoretical research and case application,the article puts forward policy recommendations to promote the implementation of the performance audit of precision poverty alleviation in water conservancy,including strengthening the implementation of the tracking audit of precision poverty alleviation,implementing the whole-process tracking audit,and playing the role of audit evaluation.It is expected to promote the smooth implementation of precision poverty alleviation in water conservancy,promote China’s poverty eradication work,and gradually move towards common prosperity.