Research On Improving The Auditing Supervision Of Anti-poverty Fund With The Principle Of Shadowless Lamp Effect

The Eighteenth Congress of Chinese Communist Party pointed out that weshould intensify the efforts to support the poverty-stricken areas to build a moderatelyprosperous society. Investment in poverty alleviation of China reached299.6billionin2012. However, the "leaking" phenomenon of the anti-poverty fund has seriouslyaffected the effectiveness of poverty alleviation.―China’s Rural Poverty Alleviationand Development Program (2011-2020)‖has made it clear that we should strengthenthe audit supervision to prevent the anti-poverty fund from being diverted, embezzledand corrupted.This article reviews the existing research on poverty alleviation, poverty relieffund management and its auditing supervision at home and abroad. It focuses on theanalysis of the connotation and application framework of the shadowless lamp effectprinciple in audit supervision of anti-poverty fund, basing on the theory of limitedrationality and good governance. According to the different administrative levels ofaudit institutions, an empirical study is done on audit supervision from the local leveland a statistics of large scale audit of anti-poverty fund organized by the NationalAuditing Office is made to research the shadowless lamp effect in the auditsupervision of anti-poverty fund. For problems of inadequate auditors, limitedauthority and inappropriate point of audit intervention found in the former empiricalstudy, this thesis analyzes those in depth with the guidance of shadowless lamp effectcombined with the current management and legal system of government auditing. Atthe end, advices such as introducing new members into the auditors, en suring auditorsperforming their authorities sufficiently, implementing auditing supervision in thewhole process of anti-poverty fund running, integrating the existing types of audit andbuilding an audit information database of anti-poverty fund to control the supervisioncost are proposed.