Research On The Impact Of Government Audit On The Poverty Alleviation Of Poverty Counties

Poverty-stricken counties are the focus of the precise poverty alleviation policy and the focus of poverty alleviation funds.Improving poverty-stricken counties' poverty alleviation is not only related to the achievement of the goal of comprehensive poverty alleviation in 2020,but also an important political project,a people's livelihood project and a comprehensive realization of the foundation for building a well-off society.As an important tool to guarantee and promote the full and effective implementation of public resources,government audits can play a role in monitoring fiscal expenditures and improving the efficiency of the use of fiscal funds.However,at present,there is a lack of systematic and in-depth normative research on how government audits can promote the effectiveness of poverty alleviation in poverty-stricken areas,and there is a lack of scientific and effective empirical tests.This paper starts with the investigation report of the National Audit Office in 2017 and discusses the role of government audits in poverty alleviation in poverty-stricken areas.Based on a systematic review of precision poverty alleviation and government audit research,this paper uses public goods theory,principal-agent theory,public fiduciary responsibility theory and new public management theory system to analyze the role of government auditing in promoting poverty alleviationin poverty-stricken areas.That is,government audits can improve poverty-stricken counties' poverty alleviation by reducing the agency costs of poverty-stricken counties,promoting economic growth in poverty-stricken counties,and improving public poverty alleviation investment efficiency.Based on the above theoretical analysis,this paper proposes that the intervention and intensity of government audit can promote the poverty alleviation in poverty-stricken areas.The empirical results confirm the hypothesis of the article.After introducing the transparency of government financial information,it is found that the higher the transparency of government financial information,the better the role of government auditing,and the better the poverty alleviation effect.Finally,this paper summarizes the main conclusions of the paper and proposes the introduction of new government audit resources,using big data to improve government audit performance,and further exerting policy recommendations such as government audit supervision and consulting functions.The innovations of this paper mainly include the following aspects:(1)Based on the theoretical research method,theoretically and systematically explored the research mechanism of government auditing to promote poverty alleviation in poverty-stricken areas,and sorted out the current use of poverty alleviation funds for follow-up The research laid a good foundation.(2)Empirically examined the impact ofgovernment audits on poverty alleviation in poverty-stricken areas,provided empirical support for government audits to help poverty alleviation work,and enriched and improved the relevant literature on government auditing and poverty alleviation.(3)By introducing the transparency of government financial information,the impact of the synergy between government auditing and government financial information transparency on poverty alleviation is further explored,which has certain reference significance for improving the effectiveness of government auditing.