Research On The Performance Auditing Problems In Fiscal Poverty Alleviation Under The Scientific Outlook On Development

Poverty is directly related to China’s social harmony and stability as well as the success or failure of the construction of the well-off society. Although the fiscal poverty alleviation work in China has made remarkable achievements since the implementation, with the intensification of the efforts in poverty alleviation, the problems of poverty reduction slowing and poverty alleviation funds marginal utility diminishing has increasingly prominent, which compels us to find new way out on improving fiscal poverty alleviation funds performance. The government auditing is an indispensable external supervision mechanism of poverty alleviation performance. In case that the supply of poverty alleviation funds is limited, how the government auditing makes use of its own independence and professional comprehensiveness to supervise and promote the improvement of the fiscal poverty alleviation performance, is a common concern of the society.This paper, combining the characteristics of fiscal poverty alleviation and performance auditing, guided by the scientific outlook on development, has discussed the basic theory of the scientific developing fiscal poverty alleviation performance and the auditing and also the practical problems and countermeasures. First of all, we have defined the fiscal poverty alleviation performance and pointed out the gap between what the fiscal poverty alleviation performance concerns and the scientific outlook on development, based on which we deeply analyze the connotation of scientific developing fiscal poverty alleviation performance. After that, we focus on the theory discussion of the object, characteristics and emphasis of the scientific developing performance auditing in fiscal poverty alleviation. Then, combining the theory with practice, based on the announcements of fiscal poverty alleviation funds auditing findings of the Auditing Administration and national-level poverty counties, we summarizes some urgent problems in current performance auditing in fiscal poverty alleviation from the scientific development perspective, for example, the audit institution gives more attention to the regularity of the funds allocation and use than funds comprehensive performance, and the audit institution prefers performance result evaluation to performance process control. Therefore, we have finally presented the audit focus in fiscal poverty alleviation should be transferred to anti-poverty ability cultivation performance auditing, and put forward some constructive suggestions from four aspects for the scientificalness of performance auditing in fiscal poverty alleviation that include legal system environment ensurement, carrying out prior consulting auditing, the audit report function perfection and performance evaluation system establishment.