Research On Poverty Alleviation Audit In The Context Of Precision Poverty Alleviation

The United Nations has put forward the sustainable development agenda for 2030,in which the primary objective is to eradicate poverty in all its forms.In order to fully realize the poverty alleviation of poverty in 2020,and not just the goal of "digital" poverty alleviation,China's investment in financial poverty alleviation funds is still increasing year by year as the number of poor people is declining year by year.With the increase of financial investment in poverty alleviation,the links involving the use of funds are more likely to breed corruption,resulting in the waste of funds.Government audit should play a role in poverty alleviation and help the country win the battle against poverty."Accurate poverty alleviation" was first proposed in 2013,which is different from the previous flood irrigation type of poverty alleviation.In this context,poverty alleviation auditing should also pay attention to the requirement of accuracy.Through sorting out,it is found that there is less research on poverty alleviation audit under the background of precise poverty alleviation in China,and there is room for research.Firstly,this paper introduces the theoretical basis of poverty alleviation audit based on principal-agent theory,public entrusted responsibility theory and state governance theory.Secondly,it defines the auditing objectives under the background of precise poverty alleviation in theory after the implementation of audit workflow based on relevant policies,regulations and sustainable development theory.Finally,starting from the announcement of audit practice results and cases,this paper explores the problems existing in poverty alleviation audit under the background of precise poverty alleviation,and analyses the causes of the problems.On this basis,it puts forward suggestions on how to optimize poverty alleviation audit under the background of precise poverty alleviation.Improve the allocation of audit resources by facilitating the diversification of audit participants and improving the professional competence of auditors.Through the centralized unified poverty alleviation audit mode and the implementation of combined auditing,the specific operation methods of the overall arrangement of the audit project plan are embodied.Perfecting relevant laws and regulations to provide guidance for audit work.Promoting the role of big data technology in poverty alleviation audits.Increasing the utilization rate of audit results,strengthen audit accountability,and expanding the publicity of audit results.On the one hand,this paper can expand the theory of poverty alleviation auditing,combine the poverty alleviation auditing with sustainable development theory,and discuss that poverty alleviation auditing should achieve long-term benefit goals.On the basis of the relevant national policies on poverty alleviation,it is proposed that poverty alleviation auditing should also achieve precise goals.On the other hand,according to the audit results announcement of the Audit Commission and the Audit Office,the common problems of poverty alleviation audit are analyzed,and the causes are analyzed according to the specific problems of poverty alleviation audit in Y city.Finally,two kinds of problems are synthesized and suggestions are put forward.The purpose of this study is to promote the improvement of poverty alleviation auditing mode under the background of precise poverty alleviation,improve the quality of poverty alleviation auditing and the efficiency of auditors,give full play to the "immune system" function of auditing,and promote the effective development of poverty alleviation work.