| As a populous developing country,China faces many challenges,including the inevitable global problem of poverty.In the 30 years from the founding of New China to the beginning of reform and opening up,China became one of the developing countries with the largest number of poor people in the world in 1978 because of its low production capacity and weak economic foundation.In order to get rid of poverty,the state has decided to carry out large-scale poverty alleviation and development work throughout the country,and has invested a lot of manpower,material and financial resources for this purpose.In 1986,the Central Committee of the Party and the State Council set up the Leading Group for Economic Development in Poverty-stricken Areas(later renamed the Leading Group for Poverty Alleviation and Development of the State Council).The work of poverty alleviation and development has achieved considerable results since its inception,but at the same time,the problem of diminishing marginal utility of national financial poverty alleviation funds has emerged.How to improve its efficiency has gradually become the focus of poverty alleviation work.In May 2018,China issued the latest "Measures for Fund Performance Management of Poverty Alleviation Projects".The purpose of this method is to implement the responsibility of fund supervision by strengthening the fund performance management of poverty alleviation projects,and ultimately to improve the efficiency of the use of funds.In recent years,China has gradually attached importance to performance auditing.As a strong external supervision of financial poverty alleviation funds,government auditing has become an irresistible trend to improve its efficiency.However,from the current actual situation,the academic research on the performance audit of financial poverty alleviation funds focuses more on the analysis of its current situation and shortcomings,and can not fundamentally find problems and analyze them from a practical point of view.In the construction of the performance evaluation index system of financial poverty alleviation funds,it is not scientific and systematic enough,and the evaluation index system constructed is not operable.Based on this research background,building a scientific,systematic and feasible index system is the key and difficult point for China to carry out the performance audit and evaluation of financial poverty alleviation funds.Firstly,the author summarizes the domestic and foreign research literature on the performance audit of financial poverty alleviation funds,which provides a conceptual framework for this paper.At the same time,it summarizes the shortcomings of existing research and provides the research direction for this paper.Then the author makes conceptual analysis on the terms of poverty alleviation,financial poverty alleviation funds and government performance audit,and takes the theory of public entrusted economic responsibility,new public management,immune system and sustainable development as the theoretical basis of this paper to understand the objectives,scope and content of performance audit of financial poverty alleviation funds.Based on the analysis of the current situation of the performance audit of financial poverty alleviation funds in China,this paper clarifies the basis and principles of the construction of the performance audit evaluation index system of financial poverty alleviation funds,guided by the existing problems.Firstly,after understanding the situation on the spot,using the method of literature research and questionnaire survey,the index contained in the evaluation system is initially determined;then the weight of specific index is determined by using the analytic hierarchy process and combining with expert opinions;secondly,the complete performance audit evaluation index system of financial poverty alleviation funds is applied to H county,and the finance of H county is determined by the method of case analysis.Finally,some suggestions are put forward to solve the problems in the case. |
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