Research On Evaluation Index System Of Performance Audit Of X-Precision Poverty Alleviation Fun

According to the objectives of the 13 th Five-Year Plan,China will realize modern agricultural civilization by 2020,the people's living standards will be generally improved,and the quality of life will be well-off.The poverty-stricken population below the current poverty standards will all be lifted out of poverty,and all the poverty-stricken counties in the country will be uncapped.In this context,China's poverty alleviation work has reached a critical period of “trickening the village”,and the people and government departments have increasingly paid attention to the poverty alleviation effect driven by poverty alleviation funds.The need for comprehensive evaluation of the performance of poverty alleviation funds is becoming more and more urgent.In the audit work plan,the Audit Commission pointed out that the premise of conducting a comprehensive performance audit is to construct a performance audit evaluation index system and method system.Therefore,this paper selects poverty-stricken counties in poverty-stricken areas as research cases,and attempts to construct a performance auditing evaluation index system for poverty alleviation funds that is applicable to specific counties to economically,efficiently,effectively,environmentally and equitably perform audits on precision poverty alleviation funds.Sexual comprehensive performance audit evaluation.The research in this paper is mainly carried out through the following aspects: firstly,the research on the theoretical basis,and build a solid foundation for the follow-up indicators of the thesis;secondly,the status quo of the case of the precise poverty alleviation work of the county X county and the performance audit of the poverty alleviation fund.The analysis,the problem,the reason for the analysis of the problem,the necessity of constructing the X-county precision poverty alleviation fund performance audit evaluation index;then the problem-oriented,combined with the actual work mode of X County and the full coverage of the performance audit evaluation of poverty alleviation funds Sexual requirements to build an indicator system,and expound the indicator evaluation method;finally,use the evaluation index system constructed in the previous study to evaluate the performance of the accurate poverty alleviation fund in X County from 2016 to 2017 to verify the operability of the indicator system constructed in this paper.And reasonableness.The X-country precision poverty alleviation fund performance audit evaluation index system constructed in this paper is based on the “5E” performance audit theory and is divided into three levels and five categories.The five decision-making indicators and the 27 program-level indicators use the analytic hierarchy process and the fuzzy comprehensive evaluation method to assign weights to the indicators and comprehensively evaluate the total value indicators.Finally,the performance level of the X-precision fund is calculated as “good”.Finally,the following audit recommendations are proposed for the audit results.