Research On The Construction Of Follow-up Auditing Evaluation Indexes For Industrial Poverty Alleviation Policy Based On PSR Model

The poverty alleviation policy is related to the overall situation of economic and social development.Poverty alleviation and development have always been one of the most important tasks for building the overall well-to-do society in our country today.In the process of national audit transformation in our country,"follow-up and implementation of policy audit " has been a hot spot in the transformation in recent years.In 2016,in its "13th Five-year National Audit Development Plan" and other documents,the CNAO made a comprehensive plan and follow-up audit on the implementation of the poverty alleviation policy during the "13th Five-Year Plan",requiring auditing agencies at all levels tightly around the "Thirteenth Five-Year" period to break the poverty target,along the two main lines of policy and capital,to promote the implementation of poverty alleviation policies,standardize the management of poverty alleviation funds to protect the safety of funds for poverty alleviation and improve the performance of poverty alleviation funds as the focus of the audit work to achieve " focused,step-by-step,depth and effective " audit coverage,giving full play to the supervision and protection of national audits,and winning the fight against poverty.Since the implementation of the anti-poverty policy has not been carried out for a long time and has a high degree of professionalism,the construction of its evaluation index system is difficult.Among them,industrial poverty alleviation is one of the most important ways to eradicate poverty during the "13th Five-year Plan",playing a grasping role in science-based evaluation criteria and indicators of the system to carry out industrial poverty reduction follow-up audit,finding the best point for fully and objectively analyzing the impact of the effective implementation of industrial poverty alleviation policy.However,the existing theoretical researches usually focus on the research of public policy auditing in the general sense,and they lack the research on the poverty alleviation policy auditing from the aspect of policy appraisal.Audit evaluation and how to build up an audit evaluation index system of the industrial poverty alleviation policy is less discussed.In view of this,on the basis of studying relevant literature,this article uses the theory of public fiduciary responsibility,new public management theory and government failure theory as the theoretical basis for the study,expounds the target,content of industrial poverty reduction policy implementation follow-up audit;The implementation of poverty alleviation policies is followed up with the status quo and existing problems of audit evaluation.The PSR conceptual framework model of "stress-state-response" is introduced into the research on the index system of follow-up audit of industrial poverty alleviation policies.Firstly,it designs audit evaluation index in three aspects and constructs a set of evaluation index system which is suitable for t he industrial poverty alleviation policy.Secondly,it uses the analytic hierarchy process to determine the weight of the index and makes a comprehensive evaluation on the whole process of the design index.Finally,with the actual case analysis,the feasibility of the evaluation index system and the specific application of the evaluation method are described in detail in order to provide some reference research for the current auditing agency to implement the follow-up audit evaluation of industrial poverty alleviation policies,and to promote the anti-poverty policy Implement follow-up audit application in our country,do better livelihood projects and improve the efficiency of poverty alleviation policies.