The Status Quo, Problems And Countermeasures Of Precision Poverty Alleviation Audit In China

In recent years,with the continuous progress of building a moderately prosperous society,China's poverty alleviation work has reached the crucial period.In order to further strengthen the supervision of poverty alleviation funds and improve the efficiency of capital usage benefit,the auditing organs at all levels must actively carry out the work of precise poverty alleviation audit.Precise poverty alleviation audit pays more attention to the aspects of policy tracking and performance than traditional poverty alleviation audit.At present,the precise poverty alleviation audit is still in the process and there is no complete completion of audit cycle.So during the process of audit,the auditors should do a good job of policy tracking audit to serve the precise poverty alleviation.Based on the background of this research,the analysis of precision poverty alleviation at home and abroad and the analysis of related theoretical,the author has set up a framework for precise poverty alleviation audit.Through the social practice of L City Audit Bureau,the author use methods of interviews and case analysis to analyze the case of A country in the north of Jiangsu province,summarize the advanced experience and existing problems and reasons.Then according to the precise poverty alleviation audit framework,the author puts forward the countermeasures.This paper is divided into seven parts.The first part is the introduction.It introduces the background and significance of this research,summarizes the current research situation of the domestic and foreign researches related to precise poverty alleviation audit.Then the paper introduces the objectives,contents and methods of research,as well as the innovation.The second part is the theoretical basis of precise poverty alleviation audit.It analyzes the theory of public trust economy responsibility,new public management theory,public choice theory and national audit system theory,which is the theoretical prerequisite for precise poverty alleviation audit supervision.The third part is the research of precise poverty alleviation and precise poverty alleviation audit.The precise poverty alleviation content system is mainly constructed from four aspects,the precise identification,precise help,precise management and precision assessment.The precise poverty alleviation audit framework is constructed from three main lines of precise,security and performance.The fourth part is about the background of the case of A county and the usage of poverty alleviation funds in order to make the reader better understand the analysis of this case.The fifth part is the core of the whole case.It mainly discusses the problems and causes of the precise poverty alleviation audit in A County.The sixth part is the proposal to improve the precise poverty alleviation audit.This part mainly puts forward some suggestions from the aspects of precision,safety and performance.The seventh part is the conclusion and the prospect.It draws the conclusion of this paper and puts forward the future research direction for others.The innovation of this paper lies in the following two points.First,the research perspective is innovative.It is innovative to study how to further improve the work of poverty alleviation work of auditing institutions from the perspective of precise poverty alleviation.Second,the research content is innovative.This project summarizes the framework of precise poverty alleviation by looking up the domestic and foreign literatures,interview and analyzing the case of precise poverty alleviation audit in practice,so that the research content can be closer to the needs of the audit practitioners.