Study On Performance Audit Of Rural Poverty Alleviation Fund In Pingliang City, Gansu, China

It is very important for poverty alleviation work to make good use of the funds for poverty alleviation in rural areas and play a good role in the performance of funds in the rural poverty-stricken areas in Pingliang City,Gansu Province.How to help the audit work "accurate poverty alleviation",is a difficult task for auditors.Firstly,it reviews the relevant theories and research conclusions of the domestic and foreign scholars in the aspects of poverty alleviation and performance auditing,provides the theoretical basis and research methods for Pingliang City poverty alleviation fund performance audit research.The second,is based on the audit cases of poverty alleviation funds as the breakthrough point,which leads to the lack of the performance evaluation of funds for poverty alleviation in China,and the lack of an objective and comprehensive performance evaluation system of poverty alleviation funds.To strengthen the performance Audit of Pingliang Poverty Alleviation Fund is necessary to analyze the input-output efficiency of policy funds to find out the efficiency of different funds.And constructs the performance audit appraisal system which conforms to the actual Pingliang city,promotes the poverty alleviation fund promotion implementation.The third,planting and breeding industry(0.721),infrastructure(0.457),and agricultural industrialization(0.215),according to the significance of the orderly regression analysis of rural poverty alleviation funds investment and rural residents' income in the period from 2011 to 2015,income has a significant impac.trelocation of poverty alleviation funds and science and technology poverty alleviation funds short-term impact on rural incomes is not significant.The fourth,Combining with the goal of poverty alleviation in Pingliang and the actual situation of rural development,this paper constructs the evaluation index system of Pingliang poverty alleviation fund performance audit by using questionnaire survey and analytic hierarchy process.The index of the intermediate layer of the index system is higher than 0.0931,0.0891 and0.084 respectively.The ratio of fund availability and capital utilization rate of the two indicators on the management of poverty alleviation funds totaled 0.0967.It is suggested that the focus ofpoverty alleviation fund performance should be the management and use of poverty alleviation funds,the improvement of social security,the construction of infrastructure and the implementation of income growth policy.The highest weight of the final index is the poor people's income growth indicators 0.0635,followed by poor people satisfaction index 0.0611.It shows that raising the incomes of the rural poor is the most direct way to solve the poverty problem,and solving the practical difficulties of the poor should be the center of poverty relief work.Based on the above research,this paper expounds the measures to strengthen the performance audit of poverty alleviation fund in Pingliang,analyzes the efficiency of poverty alleviation fund input and use in Pingliang,constructs the performance evaluation and evaluation system of poverty alleviation fund in Pingliang City.The promotion of the implementation provides a useful reference.