Research On The Performance Audit Of The County-level Precision Poverty-alleviation Fund

The concept of "precision poverty alleviation" was first put forward by General Secretary Xi during an inspection tour in western Hunan in November 2013.The General Secretary has pointed out many times that "the promotion of poverty alleviation and development to the present level lies in precision,the emphasis on precision,and the success or failure of poverty alleviation and development lies in precision." The Party and the state have paid great attention to poverty alleviation and invested a lot of manpower and material resources.At this stage,under the leadership of General Secretary Xi's important strategic thinking,the relevant departments have steadily carried out accurate poverty alleviation and poverty alleviation work.However,for the effect of accurate poverty alleviation work,hearing is false,seeing is true,and the performance audit of accurate poverty alleviation funds carried out by audit departments is effective and effective.It reflects the actual effect of poverty alleviation work and solves all kinds of financial problems existing in poverty alleviation work in a timely manner.In 2017,Premier Li Keqiang of the State Council pointed out in the government report that in order to carry out accurate poverty alleviation and poverty alleviation work in depth and ensure that each responsibility is implemented to people,all evaluation indicators must be strictly and effectively investigated and dealt with seriously.It really benefits the masses.With the development of accurate poverty alleviation and poverty alleviation,the supervision of national audit is becoming more and more important.In order to ensure the effectiveness of accurate poverty alleviation work,it is urgent to carry out performance audit of precision poverty alleviation funds.Based on the analysis of the relevant theories supporting accurate poverty alleviation audit,such as the theory of public fiduciary economic responsibility,the new public management theory and the theory of sustainable development,this paper analyzes the performance audit of precision poverty alleviation funds in Y County,and focuses on how Y County carries out the accurate Poverty Alleviation performance Audit and makes a comprehensive evaluation of it by using the evaluation index.This paper also points out the problems and causes of the performance audit of precision poverty alleviation funds represented by Y county at this stage,and finally puts forward some suggestions and solutions for improving the performance audit.The performance audit of precision poverty alleviation funds is a matter of great concern to the people of the party and the state,and it is the result of the poor population in our country.It is urgent to build a well-off society in an all-round way by 2020.This paper hopes that taking Y County as an example,it can give some help to carry out accurate performance audit of poverty alleviation at cities and counties in China.