The Construction Of The Evaluation Index System For The Performance Audit Of Financial Special Poverty Alleviation Funds From The Perspective Of Precise Poverty Alleviation

Poverty is a global issue,facing every country in the world.In a developing country like China,poverty is an increasingly prominent issue.In order to address the problem,generation after generation of Chinese have committed themselves to the poverty relief undertaking.Over the past three decades since 1986,China's poverty relief policies have transferred from “rescue-type” poverty relief to “development-oriented” relief to the current “precision poverty relief”.Though the Chinese government keeps on increasing its financial funds for poverty relief,the decreasing marginal utility of financial funds for poverty relief becomes an increasingly prominent issue.Under the limited amount of financial funds for poverty relief,how to increase the utilization efficiency has an issue of great concern to the future poverty relief undertaking.General Secretary,XI Jinping,on his inspection tour towards western Hunan in November 2013,first proposed the concept of “precision poverty relief”.In June 2015,XI further clarified “precision poverty relief” by “six requirements of precision poverty relief”.These six requirements include “precise support targets,precise project arrangements,precise capital use,precise measures,precise personnel arrangement to the countryside,and precise poverty relief effects”.In a keynote speech delivered by XI on the Poverty Reduction Development Forum,“precision poverty relief” was proposed as a basic poverty relief strategy of China.On the 5th Session of the NPC,Premiere of the State Council,LI Keqiang,emphasized on deepening the implementation of “precision poverty relief”,“poverty relief work accountability” and the strictest evaluation,and tightening falsified poverty relief data and facts so as to get recognition for the government's poverty relief work and stand the test of the historical mission.Government audit is a powerful external monitoring mechanism of the use of financial funds for poverty relief.In recent years,along with increasing attention paid to performance audit in China,it has become an imperative to improve the utilization efficiency of financial funds for poverty relief through performance audit,and to establish a scientific and feasible index system for performance audit of financial funds for poverty relief has become a focus and difficulty of China's performance audit.The research purpose of this paper is to build an evaluation index system for China's financial funds for poverty relief.First,research methods,including literature review and questionnaire survey,are combined to preliminarily shape the evaluation index system for China's financial funds for performance audit.Then,based on practical situations of County X,a national-level poverty-stricken county within the administration area of Yunnan,interview,expert review and other research methods are adopted to confirm the specific indexes and their weight from the perspective of “precision poverty relief”.Next,the final evaluation index system for performance audit of China's financial funds for poverty relief is applied to County X,and the case analysis method is used to for further analysis.Based on the analysis results,this paper comes to its conclusions.Finally,relevant policy suggestions are proposed.