Research On The Follow-up Audit Of Poverty Alleviation Policies Based On Corruption At The Grassroots Level

With the continuous deepening of precision poverty alleviation work,the number of poor people in China has decreased from 98.99 million in 2012 to 16.6 million at the end of 2018,and the poverty alleviation rate has reached 83.23%.In the process of carrying out specific poverty alleviation work,the state's special poverty alleviation funds have increased year by year,earnestly benefit the poor people,actively promote rural revitalization and construction,and strive to achieve a comprehensive well-off society.However,in the actual operation process,corruption in the poverty alleviation field frequently occurs,which seriously hinders the implementation effect of the precise poverty alleviation policy.In order to ensure the implementation of the precise poverty alleviation policy,the Audit Commission proposes to implement a follow-up audit of the poverty alleviation policy,focusing on the implementation of poverty alleviation projects and poverty alleviation.Use of funds management.However,China's policy tracking audit has a short development time.There are still many problems in the process of tracking and auditing poverty alleviation policies.In recent years,the frequent exposure to grassroots corruption that seriously undermines the implementation of the national poverty alleviation policy is more prominent.The paper chooses to use the typical grassroots corruption cases in the poverty alleviation field as the research object,and the supervision of the use and management of poverty alleviation funds reflected in the grassroots corruption phenomenon.The weak issue,from the aspect of poverty alleviation policy tracking audit supervision,is intended to strengthen the supervision and supervision of poverty alleviation funds,and ensure the smooth implementation of the national poverty alleviation policy as scheduled.On the basis of literature review and theoretical analysis,the article analyzes and investigates the cases of corruption in Wangxianghai of Hongxiang New Village as an example,and analyzes the problem of weak grassroots corruption in the field of poverty alleviation from the perspective of weak supervision.On this basis,further focus on the problems in the supervision and supervision of poverty alleviation policies,and analyze the management and use of poverty alleviation funds caused by the lack of tracking audit supervision.The specific implementation of “audit full coverage” is difficult,and the results of tracking audit evaluation are not effective.The auditing staff did not match the auditing requirements,and the poverty alleviation funds tracked the inconsistent auditing path.It also revealed five main reasons for tracking the problems of auditing supervision,including the imperfect policies of the poverty alleviation policy tracking and the mechanism required for the policy tracking audit to function.Improve,policy tracking methods are lagging behind,the number of auditors is insufficient and the lack of professional competence,and the lack of deep coordination between tracking audits and other departments.Finally,it proposes to strengthen the tracking audit system construction,improve the tracking audit execution mechanism,build a tracking audit information platform,ensure the strength of auditors,establish a coordination or joint work conference system with other supervisory departments and other policy recommendations.