Research On Performance Audit Evaluation Of Poverty Alleviation Special Funds Based On FAHP Model

China is accelerating the pace of socialist modernization and has now entered the stage of rural revitalization and comprehensive development.Currently,although China has basically achieved comprehensive poverty alleviation,poverty alleviation remains the focus of our work.How to further strengthen performance audit of special funds for poverty alleviation,and update and optimize the performance audit evaluation of special funds for poverty alleviation based on the characteristics of rural revitalization strategy,are issues that we urgently need to address at present;Secondly,although previous performance audit evaluations in China have corresponding evaluation scoring tables,the standards involved are too unitary to fully reflect the performance results of government finance.Therefore,it is necessary to introduce a comprehensive evaluation model for analysis.This article takes the principal-agent theory and the new public management theory as the theoretical foundation,and uses the FAHP model as the construction framework.On the basis of the traditional "3E",that is,to increase fairness and environmental aspects in the audit concepts of economy,efficiency,and effectiveness.Based on the "5E" perspective,the performance indicator system of poverty alleviation special funds is presented from four dimensions: financial dimension,decision-making dimension,executive management dimension,and long-term development dimension.In combination with the national strategy of vigorously developing rural revitalization,the performance audit evaluation indicator system of poverty alleviation special funds is constructed,and the weights and comprehensive scores of each indicator under the evaluation system are determined using analytic hierarchy process,fuzzy comprehensive method,and other methods,In order to focus on the efficiency and effectiveness of the use of funds while scientifically and comprehensively evaluating the compliance and legality of the use of special funds for poverty alleviation.On this basis,in combination with the rural revitalization and development strategy,we will optimize the future work of poverty alleviation special funds performance audit,improve the comprehensive application of performance audit evaluation results,help national audit institutions continue to carry out audit supervision,innovate performance audit models,and provide deeper reference for future rural management in China.In order to further verify the scientific nature of the performance audit evaluation index system,this article takes the special poverty alleviation fund of G Province as an example to comprehensively evaluate and analyze its performance audit results.On the basis of comprehensive analysis,it is concluded that the use of special funds for poverty alleviation in G Province is generally good,and the comprehensive performance evaluation result is excellent,but at some subdivision levels,it is "good".Further analysis of the results can provide guidance for the next performance audit work in G Province and achieve targeted rural poverty alleviation work.Finally,based on the previous research and analysis,it is concluded that there are some shortcomings in the performance evaluation system itself,such as the inability of indicators to apply to all regions,the lack of horizontal comparability of some data related to confidentiality,and the need for local governments to adapt to local conditions,combine their actual development,strengthen third-party supervision,and other measures to achieve the effectiveness of performance auditing,and put forward prospects for the future development of performance auditing in rural revitalization in China.In summary,in the context of the rural revitalization strategy,one of the important measures is to update and in-depth study the performance audit of poverty alleviation special funds.Based on the FAHP model,this article establishes comprehensive evaluation indicators,focusing on the performance audit of poverty alleviation special funds,with a view to providing certain theoretical and practical implications for China’s rural revitalization strategy.