Research On The Construction Of Auditing Index System Of Financial Poverty Alleviation Performance Based On Balanced Scorecard

Eliminating poverty and paying attention to the people's livelihood is an inevitable requirement for realizing China's “two hundred years”.In the period of less than two years before the goal of fully building a well-off society has been reached,the goal of all poverty-stricken households who are currently building their own cards will be alleviated,and poverty alleviation efforts will still require huge investments.To this end,China has put forward a new idea of accurate poverty alleviation in the “Thirteenth Five-Year Plan” to ensure success in winning the battle against poverty.From the aspects of economics,management,etc.,this paper deeply studies the theories of financial promotion of poverty alleviation,financial poverty alleviation under the theory of incomplete market competition,and its performance audit evaluation theory,and puts forward the idea of the evaluation index system of financial poverty performance audit.On this basis,it comprehensively reviewed the historical changes in China's financial poverty alleviation and the performance audit issues it faces.Based on the Balanced Scorecard Theory,the evaluation index system for financial performance evaluation of poverty alleviation was constructed from the four dimensions of society,economy,management,and ecology.At the same time,an evaluation index system was used to evaluate the performance of financial poverty alleviation in XX County,Hebei Province from 2014 to 2016.Obtain the audit conclusions and analyze and compare the evaluation results.Finally,this paper proposes targeted countermeasures to improve financial performance in poverty alleviation and improve its performance audit.In the aspect of positioning financial targets for poverty reduction,a full-caliber financial poverty alleviation information management system and a “one-user file” system have been established;in positioning the main areas of poverty alleviation,the central bank has taken the lead and policy-based,commercial,and cooperative financial institutions are performing their duties.The organizational system for the division of labor and cooperation among emerging industries,such as large-and medium-sized microfinance institutions and internet finance;in positioning poverty alleviation methods,establishing a financial innovation product system based on rural property mortgage loans and a risk compensation mechanism centered on financial leverage;performance auditing in financial poverty alleviation On the other hand,the establishment of a long-term scientific mechanism,and the importance of poverty-reducing objects in auditing and evaluation have contributed to the transformation and application of evaluation results.At the same time,we will improve the coordination mechanism for financial aid and poverty reduction,strengthen financial and taxation policy support,and build a rural credit system.