The Research On Performance Audit Of Funds For Poverty Alleviation In H County

Targeted poverty alleviation and rural revitalization are the two issues in the 19 th National Congress of CPC,and also the primary task in building a moderately prosperous society in all respects.As one of the ways of endogenous poverty alleviation,industrial poverty alleviation can effectively solve the problems of “waiting for aid funds from government,depending on allocations from superior level and asking for capital for poverty alleviation” existing in impoverished population caused by external way of poverty alleviation.It is the fundamental policy of targeted poverty alleviation and building a moderately prosperous society in all round way.Funds of industrial poverty alleviation,as the guarantee of this project,have attracted attention from government and the whole society.The performance of these funds is directly related to the effectiveness and quality of poverty alleviation.Therefore,with a scientific and objective performance audit,the government and the society can know deeply about the service condition of funds for industrial poverty alleviation.In this way,funds used for poverty alleviation can be used more normally and efficiently by the department of industrial poverty alleviation,which has a significant meaning on winning the battle of poverty alleviation.The paper firstly introduces the background of poverty alleviation in China at present.By organizing literature related to poverty and anti-poverty,poverty alleviation funds as well as performance audit for government within and outside China,it concludes the current research state,finds gaps and deficiencies and provides new directions for the research.Then with the theory of audit immune system as the basis,it sets a theoretical foundation for the research on audit of industrial poverty alleviation funds combined with new public management theory and public trusteeship economic responsibility theory.Secondly,it concludes the development history of industrial poverty alleviation in China and the state of performance audit of Audit Administration for industrial poverty alleviation funds.With this as guidance,it highlights the necessity for constructing an index system of the performance audit of funds for industrial poverty alleviation,and applies analytic hierarchy process to the construction of this system.Meanwhile,exemplified by H County,the paper applies the management and the usage situation of industrial poverty alleviation funds in 2018 to the system it constructs.After carrying out performance audit on the county with legitimacy,economy,effectiveness and efficiency,it finds that some industrial poverty alleviation projects are faced with weak resistance capacity,low mass acceptance and unremarkable efficiency of poverty alleviation of those leading enterprises.To solve these problems,the paper proposes some measures such as increasing investment on science and technology,strengthening the propaganda of ideological education and establishing the interest joint mechanism between leading enterprises and destitute households.Finally,the paper points out some deficiencies existing in performance audit for industrial poverty alleviation funds and gives prospect.Hope the index system will be regulated and statistic method will be introduced in later performance audit for industrial poverty alleviation funds.