Study On The Effect Audit Of Special Financial Funds For Agricultural Poverty Alleviation In J County

China,as the world's largest population,has a relatively weak economic base.The number of poor people accounts for a large part of the total population.It is the key to enriching and enriching the country.Therefore,the state has always eliminated poverty as the focus of our country The As the current stage of China's western region important underdeveloped counties,lack of development in J county,the low level of economic development is an indisputable fact.The problem of poverty is always the most severe and urgent issue in the county's development process.How to raise poverty in the process of poverty alleviation,is that we must focus on the issue.Poverty alleviation fund management level and utilization efficiency,not only related to the county's poverty problem,but also to maintain social harmony,to ensure that the Chinese Communist Party long-term stability of the foundation;for now,China's performance audit has been in a process of deepening and development,The financial poverty alleviation fund has always been an important part of the government public expenditure system,not only has the attention and attention of our government audit department,but also become a social hot issue.Especially the financial poverty alleviation funds in promoting the common prosperity of the objectives of the important role in the process of its use,management performance audit,obviously has important practical significance.This paper expounds the connotation and characteristics of the special funds for financial aid to the poor,the connotation of the performance audit system and the method of constructing the evaluation index system of performance audit.Analysis of the J county financial difficulties and financial poverty alleviation funds implementation bottlenecks,reveals the J county fiscal poverty alleviation special funds audit theory and practice has no in-depth study and construction of the legal system is not perfect,the dimension of evaluation index is not comprehensive and imperfect evaluation,evaluation content and index weight is not scientific problems such as unreasonable,the use of the theory of public finance,public accountability,cost-benefit theory to analyze the problems of J county financial fundsperformance audit,including the causes of performance audit has not received sufficient attention,not without the establishment of performance audit,performance audit of the interactive platform from the perspective of public finance to meet the target needs and did not reflect the benefits outweigh the costs.Using the Balanced Scorecard Principle,from the financial dimensions,public dimensions,sustained development speed,internal process dimensions,financial dimensions,the performance evaluation system of special funds for financial assistance for poverty alleviation is constructed.Taking J County as an example,the evaluation index system of performance evaluation of financial special funds for poverty alleviation was constructed and evaluated,and the results of the evaluation were compared and analyzed.According to the J county fiscal poverty problems and causes of performance audit of special funds,we should improve the management of special funds,increase the audit results public fiscal poverty alleviation efforts and improve the utilization rate of the audit results,performance audit and other audit combined to increase the audit efforts and depth and improve the methods of performance audit of fiscal flinds and related countermeasures.'In conclusion,in the limited financial funds under the background of financial funds to carry out performance audit,improve the financial funds performance and management level,to maximize the efficiency of the use of financial funds.