Research On The Performance Audit Of Special Funds For Financial Poverty Alleviation

With an increasing pace of building a moderately prosperous society in all-around aspects,government sectors at all levels prioritize the work in combating poverty from different perspectives.This movement stimulates investments that are led by the government in poverty-stricken areas,and specifically aims for the poor people.However,concerns and problems are continuously being revealed to the public with the poverty alleviation work that goes in depth.Numbers of cases that involve with violating the laws and policies arouse the social public's concerns towards the regulations of the fiscal subsidies for poverty alleviation work.Concurrently,the law and policy violation cases reflect critical managing and mechanistic faults of the related administrative bureaus.Thus,the social public pays extra attention to the effectiveness audit on special funds for poverty alleviation.Due to the currently limited conditions of the fiscal poverty relief funds,upgrading and enhancing its performance auditing has revealed its significance and urgency.Therefore,conducting the works of performance auditing on fiscal poverty relief funds is an inexorable trend.Firstly,the paper explains the concept of targeted poverty alleviation,fiscal poverty relief funds,and government performance auditing,by introducing the background,the purpose,and the methods of the studies,in addition to reviewing the outcomes of both domestic and foreign government performance auditing and fiscal poverty relief funds,as well as the current status quo and the development of China's government performance auditing.Secondly,based on the theory of public accountability,new public management(NPM),and the “immune system”,the paper briefly explains the connotation,the goal,the applicability,and the content of the performance auditing on special fiscal funds for poverty alleviation on a fundamental theoretical level.The paper discusses the principles,the methods,and the assessing system of the performance auditingon special fiscal funds for poverty alleviation.Lastly,the paper discusses the case study of the special fiscal funds for poverty alleviation in the city of NC,emphasizing the three steps of auditing implementation procedure,including preparing,executive,and terminal phases,which specifically describes the process,the method,and the potential risks after briefly introducing the city's poverty status and the progress of poverty alleviation project.Then the paper summarizes the problems and causes from the case study during the process of performance auditing on special funds for poverty alleviation in the city of NC,which further proposes recommendations to improve effectiveness audit from two perspectives: to establish legislative policies and criterion and to optimize auditors' deployment.The innovation and contribution of this paper lies in the case of NC city financial poverty alleviation special fund performance audit as a case,Introducing the performance audit perspective to study the government special fund audit,combing the performance audit specific method of risk loopholes,improve the performance audit implementation procedures,and put forward relevant policies and suggestions to the national auditing department to carry out the work efficiently,and enrich the methods and ideas of the state audit from the theoretical and practical aspects.