Research On The Poverty Alleviation Funds Special Audit In China

Poverty alleviation remains to be the greatest global challenge that the whole word face today.At present,in the 13th five-year period of building a well-off society in all-around way,poverty is also the biggest weakness in China's economic and social development.Since 1986,China has been carrying out well-planned and large-scale poverty alleviation work.Since the 21st century,especially when President Xi Jinping put forward the policy of "targeted poverty alleviation" in 2013,poverty alleviation has received more policy support,and the amount of special financial fund for poverty alleviation has also grown rapidly every year.In 2015,President Xi Jinping delivered a speech at the top level of poverty alleviation and development BBS,proposing the goal of help the poor get rid of absolute poverty by 2020.It indicated that poverty alleviation has become a key task for development in the new era.In recent years,the National Audit Office has organized several large-scale poverty alleviation funds special audits to comprehensively understand the utilization of poverty alleviation funds in actual work.The audit results show that China's poverty alleviation funds have faced many problems.Some people gain the funds by cheating or waste the funds,or use those funds in other expenditure.So the poor do not fully enjoy the policy benefit.Facing the arduous task of poverty alleviation in an all-round way,it is very important and necessary to get the hang of the poverty alleviation work,to supervise the specification and effective utilization of poverty alleviation funds,as well as to improve the poverty alleviation effect.Under this background,the paper will study the situation of poverty alleviation funds special audit in China.Firstly,the author collect domestic and foreign literature and summarized them,and define relevant concepts.Secondly,based on the Public Accountability Relationship Theory and Hypothesis of Economic Man,this article will introduce poverty alleviation work in China and the main measures of poverty alleviation funds special audit,which reveals the nationwide problems of the special audit problems and presents the overall audit situations.Then,the author select three typical provinces of Guizhou,Anhui and Hubei to analyze.Guizhou is a significant poverty province and the county does well in correction after audit.Anhui province has developed a special auditing method for poverty alleviation funds under the development of auditing informationization.Hubei province is good in economic development,but its district and county are not that satisfying,some districts own the high poverty rates.Therefore,the author will analyze the specific poverty alleviation funds special audit cases in Luodian county,Anqing city and Luotian county.In the research,the author finds that China's poverty alleviation field has many problems in the implementation of poverty alleviation policies,the use and management of poverty alleviation funds,and the performance of poverty alleviation projects.In the process of auditing,audit institutions mainly carry out post-audit financial auditing,which pays less attention to the performance of poverty alleviation projects.The audit results announcements are not made to the public,so the audit results aren't dealt with effectively.This shows that both the audited object and the audit institution are faced up with many urgent challenges.At last,the author will put forward suggestions from two aspects of poverty alleviation work and poverty alleviation funds special audit,and put forward reasonable countermeasures from the aspects of improving poverty alleviation mechanism,using big data methods,realizing full coverage of audit,integrating multiple audits and strengthening audit supervision.For the implementation of the policy,the performance management of the project and the poverty alleviation funds are mutually reinforcing,the policies and projects directly affect the compliance and effectiveness of the use of poverty alleviation funds.Therefore,this paper analyse the cases from three aspects while regarding the policy as the focus,the funds as the main line,and performance as the goal.This is closely combined with the theme of "precision,safety and performance" in the of China's poverty alleviation funds special auditing in recent years.Through analysis and rational suggestions,this paper hopes to promote the development of this field and promote the compliance and efficiency of the use of poverty alleviation funds,so as to achieve the goal of comprehensive poverty alleviation.