Research On Performance Audit Of Poverty Alleviation Policy In China

Views on Strengthening Audit Work is the opinion issued by the State Council on policy audit in October 2014.It proposed that we should continue to organize and track the audit of major public policies and measures and the implementation of macro-control.As a public policy,poverty alleviation policy can effectively help the poor people to get rid of poverty and develop,promote regional economic balance,and play an important role in social development.As the core force of the internal government supervision system,audit can participate in the supervision and authentication of the policy system in various fields at the macro and micro level because of its unique professional identity.Since 2016,the Audit Office of Shandong Province has drawn up a plan to use the next five years to carry out the follow-up audit of the precision poverty alleviation work.However,how to avoid the audit departments' busy year after year and the current audit situation of the old problems every year is worthy of further study.Firstly,from the perspective of audit,this paper systematically and comprehensively analyzes the theoretical and practical problems faced by the implementation of poverty alleviation policy tracking audit.Secondly,the multi-perspective policy evaluation theory,such as public trust theory,new public management theory,government governance theory and government failure theory,is integrated into the article to analyze the theoretical origin of government audit intervention policy evaluation.Thirdly,by taking China's poverty alleviation policy as the research object,with the help of Smith's analysis model,the paper comprehensively analyzes the four influencing factors and five links of the policy implementation process,and objectively understands the framework system of the poverty alleviation policy package.Clear focus for follow-up policy evaluations.Finally,take the poverty alleviation policy of Shandong Province as an example,using the frequency expert investigation method and the analytic hierarchy process method,carries on the poverty alleviation policy comprehensive implementation effect appraisal index system construction and the weight determination;Finally,the comprehensive empirical test of the implementation effect of poverty alleviation policy is completed by means of grey contrast and other tools.This paper adopts the method of qualitative evaluation and empirical research to carry out the effect of poverty alleviation policy implementation,which is not only helpful to the improvement of the process of poverty alleviation policy analysis and evaluation in China.It is also helpful to provide some reference basis for improving the existing problems and to promote the improvement of poverty alleviation work in our country and Shandong Province to a certain extent.