G County Poverty Alleviation Funds Audit Case Study

The 18 th national congress of the communist party of China(CPC)pointed out that by 2020,all poor people should be lifted out of poverty,and all key counties in the country's poverty alleviation and development work should take off their hats.However,how to withdraw the poverty-stricken counties,villages and people,and how to follow up the follow-up policies,as well as the large scale of poverty alleviation objects,poverty return often occurs,and the coexistence of the long-term nature and complexity of poverty makes it more difficult to alleviate poverty.As a state organ that supervises the use of financial funds,objectively evaluates and verifies,and exposes illegal behaviors,government audit plays an important role in solving the problem of poverty alleviation funds in China.The audit of poverty alleviation funds plays an immune role in preventing and reducing the risk of financial funds.Therefore,the research on the audit of poverty alleviation funds in China has certain practical significance.The relevant problems of poverty alleviation funds are worth our reflection and research on how to solve relevant problems by improving the audit of poverty alleviation funds.Firstly,this paper adopts the literature analysis method to review the research status of poverty alleviation fund audit at home and abroad,and clarify the research ideas and methods.Then the theoretical analysis,combined with the principal-agent theory and economic man theory,expounds the theoretical basis of poverty alleviation fund audit.Secondly,the case analysis method is adopted to take the poverty alleviation fund audit of G county as a case.Combined with the macro understanding of the audit results of the audit office on poverty alleviation,the problems existing in the audit process are analyzed and summarized.Insufficient resources for auditors;Insufficient audit efficiency;Lack of depth and breadth of audit.Then,some Suggestions were put forward to improve the audit of poverty alleviation funds in G county,such as strengthening the supervision of the whole process of audit;Effectively integrate audit resources;Actively promote the performance audit of poverty alleviation funds;Broaden the depth and breadth of audit.Finally,some enlightening thoughts are drawn from this case and popularized,so as to enhance the value of government audit.The research results of this paper can provide some reference opinions for the current audit institutions to implement poverty alleviation funds audit,clearly understand the existing problems in poverty alleviation funds audit,promote the application of poverty alleviation funds audit in China,better improve people's livelihood projects,and improve the use efficiency of poverty alleviation funds.