On Implementing Policies Auditing Of Targeted Poverty Alleviation In BS District

After the 19 th CPC national congress,the audit of the implementation of the targeted poverty alleviation policy has become a special audit project.In the next three years,we will focus on winning the battle to complete the building of a moderately prosperous society in all respects,prevent and defuse major risks,target poverty alleviation and prevent and control pollution,the report said.In 2017,the central working conference again,to resolutely fight poverty battle,let the poor and poor areas with the national into a well-off society is our party's solemn promise.To mobilize the whole party and the whole social forces,insist on precise poverty alleviation,adhere to the central province overall responsibility cities and counties to grasp as a whole to carry out the work mechanism,strengthening the party and head of overall responsibility of the responsibility system,to the poverty alleviation pattern.In the 13 th five-year development plan,the national audit office proposed to establish an audit mechanism for the implementation of poverty alleviation policies and measures.Under its influence,the research on the implementation audit of targeted poverty alleviation policies and measures has aroused wide interest.From the perspective of evolution process,the research on poverty alleviation audit has gone through three progressive stages: first,the research on performance audit of special financial poverty alleviation funds,then the research on follow-up audit of the use of poverty alleviation funds,and now the research on the implementation of targeted poverty alleviation policies.The audit research on the implementation of the targeted poverty alleviation policy has enriched our research field,but at the same time,it has left some practical audit problems to be theoretically explained and solved,such as the lack of practical experience test,the difference between the audit plan and the implementation,and the deviation of the audit focus of the targeted poverty alleviation policy.Therefore,the precision of poverty alleviation policies and measures to carry out the audit research of great significance.For the above problems,this paper mainly analyzes the public accountability theory,value chain theory and national governance theory,collects relevant data and data on the implementation of targeted poverty alleviation policies and measures in BS district,and implements the following research process.The target of the audit of the implementation of targeted poverty alleviation policies is the poor people in China.However,due to various reasons,policy projects cannot be implemented in the whole implementation audit of poverty alleviation policies.Of BS areas in order to be able to accurate recommendations to poverty relief policies and measures to carry out the audit project,this paper studies the development of precision poverty alleviation policy to carry out the audit process,precision are analyzed based on the characteristics of BS in case of poverty alleviation policy to carry out the audit of the existing problems and causes,and based on the theory of value chain will audit activities are divided into two parts,supportive and basic activities.The supporting activities are divided into information support system,technology development system and human resource management system.Basic audit activities include audit preparation,audit implementation and audit finalization.Audit activities based on the theory of the value chain to more in-depth analysis of jin must exist in the poverty alleviation policies and measures to carry out the audit risks and reasons are analyzed,and Suggestions are put forward.In order to better promote the research on the implementation of the audit of targeted poverty alleviation policies and measures,combined with the supporting activities and basic activities in the value chain theory,this paper puts forward Suggestions from five aspects: firstly,it puts forward Suggestions in the order of basic activities to strengthen audit preparation activities.Highlight the learning and understanding of the idea of the implementation of targeted poverty alleviation policy,and truly embody it in the audit plan,and formulate a scientific and reasonable audit plan;Secondly,strengthen the audit implementation activities,strengthen resource pooling and technological innovation;Finally,the final stage of strengthening audit includes strengthening audit announcement system and improving the quality of poverty alleviation audit report.According to the supporting activities in the value chain-based audit activities,the Suggestions are as follows: strengthen the connection between all kinds of basic audit activities and solve the problem that each stage is not related to each other;In addition,strengthen the support of audit activities,including talent,technology,thinking and so on.Improving the implementation audit of targeted poverty alleviation policies and measures,on the one hand,can enrich and improve relevant theories of national audit;on the other hand,it can help audit institutions to evaluate poverty alleviation policies objectively and fairly,put forward effective audit evaluation opinions,and provide references for policy implementation subjects to correct errors and assess policy implementation.Compared with the existing research,the difference of this research is that from the perspective of porter value chain theory,the audit process of the implementation of targeted poverty alleviation policy is divided into basic activity category and support activity category,and then the causes of problems in the audit and Suggestions to improve the audit quality are analyzed from the perspective of the relationship between the two types of activities.This is a new research perspective.Most of the previous theoretical research is confined to the traditional perspective of audit research,and there is no clear theoretical research on the audit situation.